write neat please. Thank you

(b) ETech Corporation has collected the following data on the Tech cost of electricity used and direct labour hours worked for the past 6 months: Direct Labour Month Cost of Electricity Hours July 15,600 3,000 Aug 13,400 2,050 Sep 16,900 2,800 Oct 19,800 3,650 Nov 17.300 2,620 Dec 18,200 2,590 101,200 16,710 Required: Using the high-low method, calculate fixed and variable costs