Anka Company manufactures and sells specialty items. The following representative direct labor-hours and production costs are provided for a four-month period:

Month	Hrs. Direct Labor	Production Costs
January	3,000	$ 45,000
February	4,500	52,500
March	7,000	81,000
April	4,000	45,000
Total	18,000	$223,500

A. Using the high-low method, determine the variable cost per direct labor hour and monthly fixed cost.

B. Calculate total monthly production costs for May using the high-low method, assuming the direct labor hours for May are expected to be 4,800.