=+EX 21-8 High-low method for service company obj. 1 984 Chapter 21 Cost Behavior and Cost-Volume-Profit Analysis Transportation Costs Gross-Ton Miles January $760,000 275,000 February 850,000 310,000 March 600,000 200,000 April 810,000 300,000 May 680,000 240,000 June 875,000 325,000