• FreshFarm Organics, a farm produce supplier, is analyzing its delivery costs based on the number of deliveries.
• Data Points:
  • Month 1: Total Costs: $30,000, Number of Deliveries: 300
  • Month 6: Total Costs: $45,000, Number of Deliveries: 450
• Instructions:
  • Use the High-Low Method to find the variable cost per delivery and fixed costs.
  • Develop a cost equation from your findings.
  • Predict costs for making 500 deliveries.
  • Discuss cost management strategies for increasing delivery efficiency.