The following information is taken from Miami Avionics Testing Service:

Required: Using the high-low method, determine the following:

a. The variable cost per test.

b. The total fixed cost of operating the testing facility.

c. The expected cost for a month if 125,000 tests are performed.

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January February March Number of Tests Performed Total Cost of Testing 61,000 $1,420,000 55,000 1,340,000 50,000 1,290,000 April 72,000 1,430,000 May June 78,000 1,440,000 81,000 1,540,000 July 90,000 1,590,000 August 108,000 1,610,000 September 111,000 1,700,000 October 128,000 1,720,000 November 140,000 1,860,000 December 132,000 1,810,000