#45

Pelicans Ice is a snow cone stand near the local park. To plan for the future, Pelicans Ice wants to determine its cost behavior patterns. It has the following information available about its operating costs and the number of snow cones served.

Month	Number of snow cones	Total operating costs
January	6,400	$5,980
February	7,000	$6,400
March	4,000	$5,000
April	6,900	$6,330
May	9,000	$ $8,000
June	7,250	$6,575

Using the

highlow

method, the fixed costs for a month are??

#47

Lucky Cow Dairy provided the following expense information for May:

Assemblyminusline workers' wages	$ $72,700
Caps for milk bottles	3,100
Reconfiguring the assembly line	125,700
Customer support hotline	10,400
Delivery expenses	20,800
Depreciation on factory equipment	75,500
Plastic milk bottles	52,800
Salaries of salespeople	63,000
Salaries of research scientists	70,500
Customer tollfree order line	6,700

What is the total cost for the design category of the value chain?