Angie March owns a catering company that stages banquets and parties for both individuals and companies. The business is seasonal, with heavy demand during the summer months and year-end holidays and light demand at other times. Angie has gathered the following cost information from the past year: Labor Overhead Month Hours Costs January 3,100 $51.050 February 2400 48.540 March 2.500 49.540 April 3.600 52.700 May 3.900 55.490 June 5.100 58.650 July 7 400 66.040 August 7.100 63,250 September 6,000 59.020 October 4,100 56.350 November 2.700 51.330 December 6.100 59.950 Total 54.000 5671.910 Identify the high and low points Activity Level High point Low point Using the high low method, con ad cost per labor hour and the fixed overhead cost per month. (Round variable cost to 2 decimal places, eg. 15.25 and fixed cost to O decimal places, e.g. 5,275.) Variable cast - $ perlabor hour Food cost