High-Low Points Method. Burney's. Inc.. has analyzed its repair and maintenance costs for its machinery for the
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High-Low Points Method. Burney's. Inc.. has analyzed its repair and maintenance costs for its machinery for the past year. Data for each quarter is as follows: Total Tolal Quarter Hours Cost 1st 3,000 $14,000 2nd 5,000 24,000 3rd 7,000 31,000 4th 2,000 11,000 Use the high-low points method to determine the variable rate and the fixed cost per quarter for the firm's repair and maintenance costs.
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