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Period 1 2 3 Units Produced 0 430 830 1,230 1,630 Total Costs $2,530 3,130 3,730 Period 6 7 8 9 10 Units Produced 2,030

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Period 1 2 3 Units Produced 0 430 830 1,230 1,630 Total Costs $2,530 3,130 3,730 Period 6 7 8 9 10 Units Produced 2,030 2,430 2,830 3,230 3,630 Total Costs $5,530 6,130 6,730 7,330 9,064 4,330 5 4,930 Estimate total costs if 3,030 units are produced. Complete the below table to calculate the fixed cost and variable cost of sales by using the high-low method. High-Low method - Calculation of variable cost per unit 0 High-Low method - Calculation of fixed costs Total cost at the high point Variable costs at the high point: Volume at the high point: Variable cost per unit Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit Total variable costs at the low point Total fixed costs Estimated total cost

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