Given the Following Information ACalculate an Estimate of HR Department Costs Using the High-Low

Given the following information:
$$\begin{array} { l c c c } \text { Month } & \text { HR Dept Costs } & \text { \# New Hires } & \text { \# Terminations } \\\text { January } & \$ 785,000 & 444 & 137 \\\text { February } & \$ 569,000 & 276 & 250 \\\text { March } & \$ 603,000 & 219 & 138 \\\text { April } & \$ 445,000 & 343 & 99 \\\text { May } & \$ 463,000 & 355 & 75 \\\text { June } & \$ 489,000 & 298 & 83 \\\text { July } & \$ 400,000 & 196 & 47 \\\text { August } & \$ 423,000 & 258 & 92 \\\text { September } & \$ 469,000 & 307 & 101 \\\text { October } & \$ 538,000 & 389 & 175 \\\text { November } & \$ 667,000 & 402 & 23 \\\text { December } & \$ 403,000 & 361 & 10\end{array}$$
a.Calculate an estimate of HR department costs using the high-low method using number of new hires as the variable parameter.
b.Calculate an estimate of HR department costs using the high-low method using number of terminations as the variable parameter.
c.Which parameter do you feel is a better driver of HR cost?

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