Save this Excel worksheet using a new file name that starts with your Last Name First Name. Complete calculations in this worksheet and then upload your solution into Canvas. The Stephens Leadership Center provides training seminars in personal development and time management. The company is relatively new and management is seeking information regarding the Center's cost structure. The following information has been gathered since the inception of the business in January of the current year: Seminars Offered Costs Incurred January 10 17,000.00 February 12 18,800.00 March 15 20,900.00 April 18 23,762.00 May 16 21,800.00 June 13 19,400.00 Using the high-low method, estimate the following: 1. variable cost per seminar 2. total variable cost per month 3. total fixed cost per month Use the space and labels below to show your calculations and answers High activity level Low activity level Change Variable cost per seminar Total cost per month Total variable cost per month Total fixed cost per month