Avant Equipment Australia is a family business manufacturing replacement rotary sweeper brooms for the large sweeper trucks that clear leaves and rubbish from the city streets. The business is, to some degree, seasonal, with the largest demand during and just preceding the autumn and winter months. Since there are so many different kinds of sweeper brooms used by its customers, Avant Equipment makes all of its brooms to order.

The company has been analyszing its overhead accounts to determine fixed and variable components for planning purposes. Below are data for the company's janitorial costs over the last two years. Year

Month

Janitorial costs

Janitorial