ine Tollowing information is available Tor a company s maintenance cost over the last seven months. Month Units Produced June 90 July 180 August 120 September 150 October 210 November 240 December 60 Maintenance Cost $ 5,450 6,900 5,100 6,000 6,900 8,100 3,600 Using the high-low method, estimate both the fixed and variable components of its maintenance cost. High-Low method - Calculation of variable cost per unit produced Total cost at the highest volume Variable costs at highest volume: Highest volume Variable cost per unit produced Total variable costs at highest volume Total fixed costs Total cost at the lowest volume Variable costs at lowest volume: Lowest volume Variable cost per unit produced Total variable costs at lowest volume Total fixed costs