Month Units Produced Maintenance Cost June 110 $ 3,970 July 170 5,050 August 130 4,330 September 160 4,870 October 220 5,950 November 250 6,490 December 70 3,250 Using the high-low method, estimate both the fixed and variable components of its maintenance cost. High-Low method - Calculation of variable cost per unit produced Total cost at the high point Variable costs at the high point: Volume at the high point: Variable cost per unit produced Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit produced Total variable costs at the low point Total fixed costs