2,3 E19-3A. Relevant Range and High-Low Method The following selected data relate to the major cost catego- ries experienced by Shaw Company at varying levels of operating volumes. Assuming that all operat- ing volumes are within the relevant range, calculate the appropriate costs in each column in which blanks appear. Total Cost Total Cost Variable Total Total Cost (@3,000 (@ 4,000 Cost Fixed (@5,000 units) units) Cost units) Direct labor (variable) $60,000 $80,000 Factory supervision (semivariable).. 50,000 65,000 Factory depreciation (fixed). 30,000 30,000 per Unit ...EE