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Using High-Low to Calculate Fixed Cost, Calculate the Variable Rate, and Construct a Cost Function ? Speedy Pete's is a small start-up company that delivers high-end coffee drinks to large metropolitan office buildings via a cutting-edge X motorized coffee cart to compete with other premium coffee shops, Data for the past 8 months were collected as follows: Month Delivery Cost Number of Deliveries May $63,450 1,800 June 67,120 2,010 July 66,990 2,175 August 68,020 2,200 September 73,400 2,550 October 72,850 2,630 November 75,450 2,800 December 73,300 2,725 Speedy Pete's controller wants to calculate the fixed and variable costs associated with its cutting-edge delivery service. Required: 1. Using the high-low method, calculate the fixed cost of deliveries. 43,293 X 2. Using the high-low method, calculate the variable rate per delivery. 3. Using the high-low method, construct the cost formula for total delivery cost. Total Delivery Cost = $ x Number of Deliveries)