Separating mixed cost using the high-low method.

The following information pertains to Jacobs incorporated:

2008 information:

Sales. $2,300,000

Selling expense. 347,000

2009 Information:

Sales. $2,860,000

Selling expense 369,400

Using the high-low method, determine the following:

A. The variable cost element for selling expense

B. The fixed selling expense

C. The selling expense that can be expected if sales are $2,500,000.