7. In applying the high-low method, what is the fixed cost?

Month	Miles	Total Cost
January	70000	$92000
February	44000	80000
March	60000	88000
April	84000	120000

$12000

$36000

$32000

$8000

18. Variable costs for Sunland Company are 60% of sales. Its selling price is $75 per unit. If Sunland sells one unit more than break-even units, how much will profit increase?

$125

$30

$45

$90

Please answer both questions. Thank you!