fx A B D E F G H 1 J K L M N 1 2 3 High-Low Calculation High Low Change 4 5 6 7 Variable Cost per unit 8 9 Total Fixed Costs 10 11 12 Cost Function 13 14 Regression Cost Function 15 16 17 18 Professional Hours 225 113 387 412 258 146 275 364 190 484 251 377 264 169 338 437 165 358 471 492 328 359 174 394 386 279 314 283 198 226 341 Support Costs 4,241 3,435 6,398 6,502 4,140 3,368 3,820 6,396 3,946 8,189 4,506 6,744 4,645 6,073 6,290 9,113 3,856 5,936 8,615 9,639 5,968 7,115 3,287 7,515 7,374 5,376 5,784 5,426 4,418 4,506 6,488 Cost Estimation 19 20 21 Projected Hours 3,000 22 High-Low 23 24 Regression 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 AA