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Spitz Company accumulates the following data concerning a mixed cost using miles as the activity level. Miles DrivenTotal Cost January8,00014,100 February7,50013,500 Miles DrivenTotal Cost March8,50015,000

Spitz Company accumulates the following data concerning a mixed cost using miles as the activity level.

Miles DrivenTotal Cost

January8,00014,100

February7,50013,500

Miles DrivenTotal Cost

March8,50015,000

April8,20014,400

Compute the variable and fixed cost elements using the high low method.

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