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Hello, I need help with interpreting the data from the table below. The main question is what problems do you see with the Fixed Cost

Hello, I need help with interpreting the data from the table below. The main question is what problems do you see with the Fixed Cost and Variablr Cost data? The explanantion should be with regard to high-low and regression method. I am not sure but is it normal to have VC with negative amount? Thank you very much!

Column

Expense

FC

VC

R-sq

1

Salaries

$106,866

-$ 110

4.10%

2

Vacation

$ 1,194

S 1.42

0.20%

3

Advertising and Training

$ 24,348

-$0.02

0%

4

Supply/Tools/Laundry

$ 8,269

-$22.27

9.30%

5

Freight

$ 430.34

$ 0.32

0.20%

6

Vehicles

$ 1,809

$ 0.18

0.00%

7

Demonstrators

$ 1,305.00

-$6.76

3.90%

8

Floor Planning

$ 80,537

-$399.63

28.30%

Computed Total

$224,758

-$537

9

Total

$224,758

-$537

24.70%

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