The Beryl-Lin Centre provides training sessions in personal development and time management. The company is relatively new and management is seeking information regarding the Centre's cost structure. The following information has been gathered since the inception of the business in January of the current year: January February March April May June Seminars offered 10 12 15 18 16 13 Costs incurred $17,000 18,800 20,900 23,762 21,800 19,400 Question 3 (10 points) Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month. (10 marks)