Exercise 172 The Bradshaw Law Office has the following monthly telephone records and costs:

Calls	Costs
2,000	$2,400
1,500	2,000
2,200	2,600
2,500	2,800
2,300	2,700
1,700	2,200

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

High	Low
Variable cost	$	$
Fixed cost	$	$