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MONTH ACTIVITY COST January 450 16,250 February 700 18,600 March 750 19,200 April 525 16,750 May 800 20,000 June 675 18,000 July 650 17,500 August

MONTH

ACTIVITY

COST

January

450

16,250

February

700

18,600

March

750

19,200

April

525

16,750

May

800

20,000

June

675

18,000

July

650

17,500

August

400

16,000

September

425

16,025

October

600

17,475

  1. Using the Semi-Averages method, what is the estimate of fixed costs?

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