Problem 8 (10 points) The phone bill for a company consists of both fixed and variable costs. Refer to the four-month data below and apply the high-low method to answer the question. 4000-26410 $2700 518 480 - 170 1360 = 4.38 310 -4.4 200 Minutes Total Bill January 480 $4000 February March 170) $26407 320 $2855 117012195 A. What is the variable portion of the total costs? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) April 4.4 $4 B. What is the fixed portion of the total cost? L.4 x 400