Instructions: Separate The Manufacturing expense into its Fixed and variable components using the High$-$Low Method

$\backslash$table$[[,$Units Produced,Total Cost$],[$High Volume,,$],[$Low Volume,,$],[$Difference$,,]]$

Variable Cost Per Unit

Total Fixed Cost

are provided below.

January

February

March

April

Total Costs

Production

$$150000$

$1500$ Units

$2500$

$200000.$

$2000$

$180000$

${1950}^{\text{'}\text{'}\text{'}}.$

$170000.$

$1650$