The Rowan Management Team, provides training classes teaching Excel classes. The company is relatively new and management is seeking information regarding the Team's cost structure. The following information has been gathered since the inception of the business in July of the current year: Classes Offered Costs Incurred July 11 $18,200 13 $18,800 August September 19 $24,100 October 17 November 16 $23,500 $22,800 $20,350 December 14 Required: a. Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month. (Round the variable costs to two decimal places) b. Calculate the estimated total costs if 22 seminars are offered in January