Analyzing Mixed Costs The Metropolis Health System has a system-wide training course for nurse aides. The course requires a packet of materials that MHS calls the training pack. Due to turnover and because the course is system-wide, there is a monthly demand for new packs. In addition the local community college also obtains the training packs used in their credit courses from MHS. The Education Coordinator needs to know how much of the cost is fixed and how much of the cost is variable for these training packs. She decides to use the high-low method of computation. Required Using the monthly utilization information presented below, find the fixed and variable portion of costs through the high-low method. Number of Month Training Packs Cost January 1,000 $6,200 February 200 1,820 March 250 2,350 April 400 3,440 May 700 4,900 June 300 2,730 July 150 1,470 August 100 1,010 September 1,100 7,150 October 300 2,850 November 250 2,300 December 100 1,010