The accountant of Venus Health Products, LLC, has compiled the following information about the direct labor hours and the indirect labor costs for each month of 20X1:

Month	Direct Labor Hours				Indirect Labor Costs
January		1,450			$	6,070
February		1,150				5,700
March		1,900				6,610
April		2,050				6,800
May		2,730				7,754
June		2,650				7,570
July		2,650				7,730
August		2,450				7,460
September		2,210				7,150
October		2,350				7,330
November		2,250				7,200
December		1,650				6,410

Required:

Compute the monthly variable costs and the fixed costs per hour, using the high-low point method.

Compute the estimated total indirect labor cost if 2,150 hours of direct labor are employed during a month.

Analyze: What percentage of total costs for May is attributable to variable costs?