How do I calculate highlow method for this

8. Variable administrative expenses (measured on a per lamp basis) are expected to

increase by 4.00%. The total administrative expenses for 20x0 were

$40,625.00, when 22,500 units were sold. Use the High-Low method to calculate the variable administrative expenses per lamp.

Figurines

$9.2000000

per lamp

Electrical Sets

1.2500000

per lamp

Lamp Shade

6.0000000

per lamp

Direct Labor:

2.2500000

per lamp (4 lamps/hr.)

Variable Overhead:

0.2250000

per lamp

Fixed Overhead:

10.0000000

per lamp (based on normal capacity of 25,000 lamps)

Cost per lamp:

$28.9250000

per lamp

Sales			25,000 lamps	@ $45.00			$1,125,000.00
Cost of Goods Sold				@ $28.93			723,250.00
Gross Profit							$ 401,750.00
Selling Expenses:
	Fixed				$ 23,000.00
	Variable		(Commission per unit)	@ $3.15	78,750.00	$101,750.00
Administrative Expenses						40,750.00
Total Selling and Administrative Expenses:							142,500.00
Net Profit							$ 259,250.00