Please answer ASAP

Use (in Excel) the high-low method to determine the variable cost rate/FTE student, and the total fixed costs based on the quarterly expense budget for 2020-21 (Exhibit 1). Be sure to recognize the time period covered by your estimates (i.e., variable cost/FTE/ for what period? And total fixed costs for what period?) Now repeat the process to estimate the actual cost function using the actual results for the first two quarters of 2020-21 shown in Exhibit 2. Note the limitations of using this method with so few observations. However, results for the first two quarters are the only information available to us regarding the center's actual cost performance. The results of these analyses can be used to estimate the budgeted cost function of the SDC. The cost function will enable you to estimate the costs at any level of activity (in the case of SDC, the number of children enrolled in the center). Show both analyses in a separate spreadsheet. Present both cost functions in the standard form TC=FC+VC unit (X), where: - TC= Total Cost - FC= Fixed Cost - VC/ unit = Variable Cost per FTE - X= Number of FTEs