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MONTH ACTIVITY COST January 450 6,250 February 700 8,600 March 750 9,200 April 525 6,750 May 800 10,000 June 675 8,000 July 600 7,500 August

MONTH

ACTIVITY

COST

January

450

6,250

February

700

8,600

March

750

9,200

April

525

6,750

May

800

10,000

June

675

8,000

July

600

7,500

August

400

6,000

  1. Using the High-Low method, what is the estimate of fixed costs?

ANSWER: ___________________________________________

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

ANSWER: ___________________________________________

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