Month	Material Handling Cost	Number of Moves
January	875,000	18,500
February	1,340,000	35,000
March	1,472,000	45,000
April	1,050,000	27,000
May	1,215,000	30,000
June	1,300,000	34,000
July	1,541,000	42,000
August	1,445,000	38,000
September	1,275,000	33,000
October	812,000	15,000

1. Use the number of moves to determine the high and low points. Don't use the Total material handling cost to determine the high and low points.

High and low points? Show calculation