Brief Exercise 5-4 Sunland Company accumulates the following data concerning a mixed cost, using miles as the activity level. January February Miles Driven 8,005 7,505 Total Cost $14,170 13,518 March April Miles Driven 8,490 8,190 Total Cost $15,094 14,495 Compute the variable cost per mile using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.) Variable cost per mile Compute the fixed cost elements using the high-low method. Fixed costs