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

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Given the following information:
 Month  HR Dept Costs  # New Hires  # Terminations  January $785,000444137 February $569,000276250 March $603,000219138 April $445,00034399 May $463,00035575 June $489,00029883 July $400,00019647 August $423,00025892 September $469,000307101 October $538,000389175 November $667,00040223 December $403,00036110\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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