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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 350 $5,200
February 475 5,750
March 450 5,600
April 425 5,550
May 625 6,050
June 525 6,100
July 500 5,700
August 650 6,100
September 375 5,250

Required:

1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled.

2. Using these estimates, calculate Mountains total cost for filling 400 cavities.

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