. Mixed Costs (18 points) 1. The management of Harrigill Corporation would like to have a better understanding of the behavior of its inspection costs. The company has pro the following data: vided March April May.. June July August. September October November Direct Labor-Hours 5,043 5,036 5,068 5,066 5,021 4.992 5,078 5,033 4.980 Inspection Cost $48.500 $48,449 $48.677 $48,650 $48.374 $48.202 $48,721 $48.460 $48,125 ... Miane on diret labor-hours Required: Estimate the variable cost per direct labor-hour and the fixed cost per month using the high-low method. Show your work! Round off all calculations to the nearest whole cent