TB MC Qu. 8-69 Pearson Electric Company uses the high-low ... Pearson Electric Company uses the high-low method to analyze mixed costs. The following information relates to the production data for the first six months of the year. Month Cost(Y) Hours(H) January $7,440 275 February $9, 250 740 March $7,640 420 April $7,610 340 May $9,600 995 June $9,030 715 How should the cost function be properly stated using the high-low method