Martinez Company accumulates the following data concerning a mixed cost, using units produced as the activity level. \

Show Work

1. Compute the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.) 2. Compute the fixed cost elements using the high-low method. (Round answer to 0 decimal places, e.g. 5,275.)

3. Estimate the total cost if the company produces 8,100 units. (Round answer to 0 decimal places, e.g. 5,275.)

Martinez Company accumulates the following data concerning a mixed cost, using units produced as the activity level. March April May June July Units Produced 10,140 9,140 10,600 8,930 9,680 Total Cost $27,250 24,492 28,050 24,042 24,942