BE5-5 Stiever Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 18,000 $32,000 August 32,000 48,000 September 36,000 55,000 October 22,000 38,000 November 40,000 66,100 December 38,000 62,000 Compute the variable- and fixed-cost elements using the high-low method.