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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 625 $ 5,600
February 700 6,000
March 500 4,500
April 425 4,100
May 450 4,500
June 300 3,200
July 375 3,500
August 550 4,900
September 575 5,400

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 500 cavities.

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