Power Drink Inc. produces sports drinks. The accounting manager has decided to implement a high-low costing system to predict future materials handling costs. She has provided you with the following table of costs for the last five years. Looking solely at the data in the table, which two years should Smith select for the high-low method analysis? Using the data from those selected years, use the high-low method to estimate the variable cost per unit. If you were to graph the data, would you select the same two data points for your calculations?

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2016 2017 2018 2019 2015 Production hours 138,679 498,672 98,843 188,352 100,000 456,557 203,515 601,489 Handling cost ($) 507,284 544,314