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Canyon Dental Services is a specialized dental practice whose only service is filling cavities. Canyon has recorded the following for the past nine months: Month

Canyon Dental Services is a specialized dental practice whose only service is filling cavities. Canyon has recorded the following for the past nine months:

Month Number of Cavities Filled Total Cost
January 400 $ 5,350
February 325 5,050
March 675 6,600
April 700 6,300
May 425 5,450
June 500 5,850
July 550 6,150
August 300 5,200
September 450 5,500

Required:

  1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled.
  2. Using these estimates, calculate Canyons total cost for filling 800 cavities.

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