Guy Spy, a private investigation firm, investigated 91 cases in December and had the following costs: direct labor, $190 per case; and service overhead of $20,840. Service overhead for October was $21,150; for November, it was $21,350. The number of cases investigated during October and November was 93 and 97, respectively. Compute the variable and fixed cost components of service overhead using the high-low method. VOLUME COST Highest $_______ Lowest $_______ Difference $_______ Determine the variable and fixed costs per case for December. Round to the nearest dollar where necessary. Variable cost per case for December: $_______ Fixed cost per case for December: $_______