Please use the guest volume data file below to determine the cost function using

1) High-Low method

2) Regression (via Excel) method

\begin{tabular}{lll} & \multicolumn{1}{l}{ Guest } \\ & \multicolumn{1}{l}{ Volume } & \multicolumn{1}{l}{ Utility } \\ Month & (x) & \multicolumn{2}{l}{ Costs (y) } \\ January & 13,250 & 114,000 \\ February & 15,200 & 136,000 \\ March & 17,600 & 135,000 \\ April & 18,300 & 157,000 \\ May & 22,900 & 195,400 \\ June & 24,600 & 207,800 \\ July & 25,200 & 209,600 \\ August & 24,900 & 208,300 \\ September & 22,600 & 196,000 \\ October & 20,800 & 176,400 \\ November & 18,300 & 173,600 \\ December & 15,420 & 142,000 \end{tabular}