Relevant Range and High$-$Low Method

The following selected data relate to the major cost categories experienced by Shaw Company at varying levels of operating volumes. Assuming that all operating volumes are within the relevant range, calculate the appropriate costs in each column in which blanks appear:

$\backslash$table$[[,\backslash$table$[[$Total Cost$],[($@ $3,000],[$Units$)]],\backslash$table$[[$Total Cost$],[($@ $4,000],[$units$)]],\backslash$table$[[$Variable Cost$],[$per Unit$]],\backslash$table$[[$Total Fixed$],[$Cost$]],\backslash$table$[[$Total Cost $($@$],[5,000$ units$)]]],[$Direct labor $($variable$),$$$90,000,$$$120,000,30vv,0,0x$