Use the high$-$low method to estimate total fixed costs per year and the variable cost per mile. State your results in the cost equation form Y $=$ f $+$ vX$.$ Total Costs Level of Activity $($Miles Driven$)$ Year $1$ $ $750,000225,000$ Year $2850,000240,000$ Year $31,100,000430,000$ Year $41,150,000454,000$ Year $51,250,000560,000$ Year $61,550,000710,000$