- and fixed-cost high-low method. BE22.5 (LO 2) Markowis Corp. has collected the following data concerning its maintenance costs for the past 6 months Units Produced Total Cost July 18,000 $36,000 August 32,000 48,000 September 36,000 55,000 October 22.000 38,000 November 40,000 74,500 December 38,000 62,000 Compute the variable and fixed-cost elements using the high-low method