Lake Como Spring Water, Inc Here is the data from sales and production orders from the past 12 months. Month Gallons of water Total Cost January 10,000 11,000 February 12,500 12,875 March 14,600 14,848 April 15,500 16,860 May 15,800 17,590 June 17,000 17,150 July 17,300 17,570 August 17,700 18,470 September 18,400 18,664 October 18,600 16,810 November 19,000 17,620 December 22,000 20,950 Requirements: 1. Calculate the fixed and variable cost using the high low method. 2. Create a scatter graph use visual fit method to estimate fixed cost. 3. Calculate least squares regression in excel. What are your fixed and variable costs? Is the data a good fit?