horizontal axis and increments of $15,000 up to $60,000 on the vertical axis. BE5-4 Bruno Company accumulates the following data concerning a mixed cost, using miles as the activity level. Total Cost Miles Driven 8,000$14,150 7,500 Total Cost Miles Driven 8,500 $15,000 8,200 January February March April 13,500 14,490 Compute the variable- and fixed-cost elements using the high-low method