Mackey Publishing Company (Mackey) is a publisher of novels. The monthly equipment maintenance cost for Mackey is considered to be a mixed cost. The variable portion of the cost is related to the number of novels published. The production volume and maintenance costs for the past six months are presented below. Mackey uses the high-low method to separate mixed costs into its fixed and variable portions.

Month Volume of Production (Number of | Equipment Maintenance Novels) Costs July 318,000 $4,926 August 465,000 $6,624 September 297,000 $4,683 October 58,000 $1,923 November 522,000 $7,282 December 311,000 $4,845