Property Maintenance Expense Rooms Sold Highest Lowest Difference Month January February March April May June July August September October November December Total Property Maintenance Expense Rooms Sold $15,000 1000 17,000 1200 18,000 1300 21,000 1600 24,000 1900 27,000 2200 27,000 2200 30,000 2500 28,000 2300 25,000 2000 19,000 1400 17,000 1200 268000 20800 VC Per unit Total VC Monthly Fixed Cost Complete High-Low Method