High-Low Points Method. E-Z Rider Mower Company has been analyzing its past experience with one of its mixed costs. Results for the past two years are as follows: 20x4, by Quarter Total Number of Mowers Produced Total Cast 1st 50,000 $ 450,000 2nd 35,000 340.000 3rd 20,000 200.000 4th 15,000 170.000 Total 120.000 $1,160.000 20x5, by Quarter 1st 60,000 $ 530.000 2nd 40,000 400,000 3rd 30,000 310,000 4th 20,000 180.000 Total 150,000 $1,420,000 Required: