E4-2 High-low method Ames Automotive Company has accumulated the following data over a six-month period: Indirect Labor Costs Indirect Labor Hours 400 500 600 700 800 900 3,900 6,000 7,000 8,000 9,000 10,000 11,000 Recal April Ma . $51,000 Separate the indirect labor into its fixed and variable compo- nents, using the high-low method