The Cullumber Law Office has the following monthly telephone records and costs: Calls Costs 6,200 $3,870 4,400 3,400 6,400 4,140 10,900 6,975 6,500 4,170 5,900 3,670 Identify the fixed and variable cost components using the high-low method. (Round variable cost to 2 decimal places, eg. 52.75.) High Variable cost $ Fixed cost $ Low