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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 400 $5,350
February 325 5,050
March 675 6,600
April 700 6,300
May 425 5,450
June 500 5,850
July 550 6,150
August 300 5,200
September 450 5,500

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 800 cavities.

Estimated Total Cost

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