High-Low Points Method. Last year's operating expenses for Sizzlin Sales Company are shown below: Salaries. Sales commissions Repairs and maintenance Power Supplies $100,000 50,000 61,800 36,000 18,600 In trying to predict costs for the current year, the controller has determined that salaries and power are fixed and that sales commissions are variable. Repairs and maintenance, and supplies appear to be mixed costs. The cost driver for their variable elements is units sold. Data for the four quarters of last year are shown below: Repairs and Units Quarter 1st 2nd Maintenance Supplies Sold $11,000 $3.500 30,000 16,500 5,200 60,000 3rd 13,300 3,900 40,000 4th 21,000 6,000 80.000

a. Use the high-low points method to determine fixed and variable elements of repairs and maintenance expense and supplies expense.

b. Assume the firm expects te sell 250,000 units in the current year. Determine the total expected repairs and maintenance expeme and supplies expense.