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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 $5,250
February 500 5,850
March 675 6,500
April 525 5,650
May 700 5,900
June 425 5,800
July 600 5,750
August 300 5,400
September 450 5,250

Required:

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

Fixed cost = ?

Variable cost per cavity filled = ?

2. Using these estimates, calculate Mountains total cost for filling 800 cavities.

Estimated total cost = ?

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