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Kendall Ltd. operates a chain of shops. The company's chief executive officer is interested in accumulating some information on the utility costs incurred by the company. You have been asked to analyze the following twelve months' data. Month January February March April May June July August September October November December Required: Utility Cost Number of Units s 3,825 18,7501 s 3,975 19,500 S 4,238 20,000 s 4,7251 23,000 S 4,800 24,500 s 5,025 27,0001 S 5,276 29,500 S 5,250 28,000 S 4,650 23,7501 s 4,575 22,5001 s 4,200 21,250 s 4,425 22.500 Using the high-low method answer the below noted questions. The variable rate is $. per unit. Round your answer to the nearest penny. A/ Using the variable rate you entered above, the fixed cost per month is $ Round your answer to the nearest dollar. The CEO would like to understand what the advantages and disadvantages of the high-low method. From the list provided below, select the disadvantage of the high-low method. Enter the LETTER into the space provided. For instance, if you choose (B), enter the letter B. Listing: (A) This method provides an R squared value. (B) This method is simple to calculate. (C) This method automatically includes outliers. (D) This method uses all the data points. (E) This method is subjective