The Bradshaw Law Office has the following monthly telephone records and costs:

Calls		Costs
2,000		$2,400
1,500		2,000
2,200		2,600
2,500		2,800
2,300		2,700
1,700		2,200

Identify the fixed and variable cost elements using the high-low method.

		High		Low
Variable cost		$		$
Fixed cost		$		$