Cost Behavior Analysis in a Restaurant: High-Low Cost Estimation Assume a Papa John's restaurant has the following information available regarding costs at representative levels of monthly sales:

	Monthly sales in units
	5,000	8,000	10,000
Cost of food sold	$10,000	$16,000	$20,000
Wages and fringe benefits	4,200	4,320	4,400
Fees paid delivery help	1,100	1,760	2,200
Rent on building	1,800	1,800	1,800
Depreciation on equipment	700	700	700
Utilities	300	360	400
Supplies (soap, floor wax, etc.)	200	260	300
Administrative costs	1,200	1,200	1,200
Total	$19,500	$26,400	$31,000