The Education Coordinator decides that the Community College packs may be unduly influencing the high-low computation. She decides to re-run the results omitting the Community College volume.

Required

1. Using the monthly utilization information presented below, and omitting the Community College training packs, find the fixed and variable portion of costs through the high-low method. Note that the college only acquires packs in three months of the year: January, May, and September. These dates coincide with the start dates of their semesters and summer school.

2. The reason the Education Coordinator needs to know how much of the cost is fixed is because she is supposed to collect the appropriate variable cost from the Community College for their packs. For her purposes, which computation do you believe is better? Why?

Month	Total Number of Training Packs	Total Cost	Community College Number Packs	Community College Cost
January	1,000	$6,200	200	$1,240
February	200	1,820
March	250	2,350
April	400	3,440
May	700	4,900	300	2,100
June	300	2,730
uly	150	1,470
August	100	nbsp; 1,010
September	1,100	7,150	300	1,950
October	300	2,850
November	250	2,300
December	100	1,010