Paving Supplies provides pavement for commercial lots. Susan Green, the company manager, is concerned about the cost incurred for each job and is concerned the company is not charging enough for each job to make a good return for company owners. She has assembled the cost information for the the past six jobs.

a. Using high-low method(show workings) compute the variable and fixed cost portions for total cost to complete a Job? (8 marks)

Job	Squares meters	Total cost to complete the jobs.
1	4,600	$467,000
2	4,800	$481,200
3	4,700	$471,600
4	5,500	$542,600
5	3,800	$431,600
6	3,500	$415,400