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Sophia operates a full service day spa in a small college town. Recently, Sophia rentod space next to her spa and opened a spray tanning

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Sophia operates a full service day spa in a small college town. Recently, Sophia rentod space next to her spa and opened a spray tanning salon. She anticipated that the costs for the spray tanning service would primarily be foxed, but found that tanning salon costs increased with the number of apoointments. Costs far this service over the past 8 months are as follows: Required; 1. Which month ropresents the high point? The low point? High paint Low point 1. Which month represents the high point? The low point? High point Low point In your calculations, round per unit costs to the nearest cent. 2. Using the high-low method, compute the variable rate for tanning. Next, compote the finnd cost per month, Round the variable rate per tanning appointment to the nearest cent and use it in your further calculations. Round the fixed cost per month to the nearest dollar and use it in your further caiculations. Variable rate for tanning 1 per tamning appointment Fxed cost per month 1 3. Using the variable rate and fixed cost, what is the cost formuls tor tanning services? pointments using the formula found in Requirement 3 . Of that torat cost, haw cost for September? If required, round the final answers to the nearest 4. Calculate the total predicted cost of tanning services for September for 2,500 appointments using tho formula found in RequireTient 3 , Ur that toid! much is the totol fixed cost for September? How much is the total precicted variabie cost for September? If required, reund the final answers to the nearest dnlitar. 5. Colculate the total pred cted cost of tanning sorvices for September for 3 , 950 appointments. 14 reauired, roumd the final answers to the nearest dotlar. 5 While the total cost prediction is : greater than the prediction fror Requirement 4 , Sophia shiguld be concerned that the number of tasnieg appoimtments of 3,850 in this calculation is than the Nighest number of tanning appointmenks (3,100) costained in the 8 months of data upon which the high-low method constructed the cost functies. 6. Which of the foilgwing statements is correct when Sophis uses the high-low method to estimate the costs? High-low method is based on only two data points and ignores all of the other data. Sophia might be wise to calculate the cost formula 6 to 12 months later after a longer time period has elapsed since It appears there is significant excess tanning bed capacity in siow manths or machines are being run to their utmost All of the above

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