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Bob Jones owns a catering company that stages banquets and parties for both individuals and companies. The business is seasonal, with heavy demand during the

Bob Jones 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. Bob has gathered the following cost information from the past year:
Month Labor Hours Overhead Costs
January 2,500 $54,217
February 2,946 61,661
March 3,003 63,220
April 4,215 67,860
May 4,695 67,704
June 5,653 76,668
July 6,623 74,236
August 7,500 79,364
September 7,222 75,480
October 4,527 71,400
November 3,148 65,856
December 6,764 73,724
Total 58,796 $831,390

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(a) Using the high-low method, compute the overhead cost per labor hour and the fixed overhead cost per month. (Round variable cost to 2 decimal places, e.g. 12.25 and all other answer to 0 decimal places, e.g. 5,275.)
Variable cost = $ per labor hour
Fixed cost = $

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