Using the provided data, create a spreadsheet for each estimation method: high$-$low method and regression. Create the data $in$ a chart, show your calculations $in$ words and numbers $(meaning$ don't just show $me$ the numbers; show the formula $as$ well$),$ and $be$ certain $to$ tie $in$ your results $to$ those $in$ the textbook. Compare the results $of$ the two methods for variable cost components and fixed cost components.

$2.$ Now that you have the hang $ofit,$ drop off the month $of$ December from your calculations. Using only the $11$ months $of$ data $(Jan-$ Nov$),on$ new worksheet $tabs,$ calculate again using the high$-$low method and the regression method $in$