Briggs Corp. has collected the following data concerning its maintenance costs for the past 6 months.

| |Units Produced |Total Cost

|July |18,090 |$38,132

|August |31,960 |44,672

|September |35,990 |48,432

|October |22,050 |40,822

|November |39,960 |77,498

|December |37,920 |74,808

Compute the fixed and variable cost elements using the high-low method.

Do not copy from Chegg and give complete answer