Cost Behavior Analysis in a Restaurant: High-Low Cost Estimation (a) Identify each cost as being variable, fixed, or mixed. (b) Use the high-low method to develop a schedule identifying the amount of each cost that is fixed per month or variable per unit. Total the amounts under each category to develop an equation for total monthly costs. Round variable cost answers to two decimal places. (c) Predict total costs for a monthly sales volume of 9,800 units. $