PLEASE show your work! I am not looking for just answers. I want to understand the work behind it as well. So please show your work as well as the answer.

The Education Coordinator decides that the Community College packs may be unduly influencing the high-low computation. She decides to re-run the results omitting the Community College volume.

1. Using the monthly utilization information presented below, and omitting the Community College training packs, find the fixed and variable portion of costs through the high-low method. Note that the college only acquires packs in three months of the year: January, May, and September. These dates coincide with the start dates of their semesters and summer school.

2. The reason the Education Coordinator needs to know how much of the cost is fixed is because she is supposed to collect the appropriate variable cost from the Community College for their packs. For her purposes, which computation do you believe is better? Why?

Month	Total # of Training Packs	Total Cost	Community College # Packs	Community College Packs
JAN	1,000	$6,200	200	$1,240
FEB	200	1,820
MAR	250	2,350
APR	400	3,440
MAY	700	4,900	300	2,100
JUN	300	2,730
JUL	150	1,470
AUG	100	1,010
SEP	1,100	7,150	300	1,950
OCT	300	2,850
NOV	250	2,300
DEC	100	1,010