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Mountain Dental Services is a specialized dental practice whose only service is filling cavities. Mountain has recorded the following for the past nine months: Month

Mountain Dental Services is a specialized dental practice whose only service is filling cavities. Mountain has recorded the following for the past nine months:

Month Number of Cavities Filled Total Cost
January 650 $6,200
February 500 5,750
March 625 5,550
April 425 5,550
May 600 5,850
June 450 5,150
July 575 6,150
August 700 6,100
September 350 5,050

Required: 1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled. (Round your answers to 2 decimal places.)

Fixed Cost
Variable Cost per Unit

2. Using these estimates, calculate Mountains total cost for filling 400 cavities. Estimated Total Cost :

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