1. Spitz Company accumulates the following data concerning a mixed cost, using miles as the activity level. Miles Driven Total Cost January 8,000 $14,100 February 7,500 13,500 March 8,500 15,000 April 8,200 14,400 REQUIRED: Compute the variable and fixed cost elements using the high-low method. 2. Why is cost behavior analysis important to your respective work assignment or to your company