The Education Coordinator decides that the Community College packs may be unduy 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? Total Cost Total Number of Community College Total number Community of training pack College (Omitting Cost College) Total (Omitting College) Month Training Packa Cont Number Packs January 1,000 $6,200 200 $1,240 800 $4,960 February 200 $1,820 200 $1,820 March 250 $2,350 250 $2,350 April 400 $3,440 400 $3,440 May 700 $4,900 300 2,100 400 $2,800 June 300 $2,730 300 $2,730 July 150 $1,470 150 $1,470 August 100 $1,010 100 $1,010 September 1.100 $7,150 300 1,950 800 $5,200 October 300 $2,850 300 $2,850 November 250 $2,300 250 $2,300 December 100 $1,010 100 $1,010 The Education Coordinator decides that the Community College packs may be unduy 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? Total Cost Total Number of Community College Total number Community of training pack College (Omitting Cost College) Total (Omitting College) Month Training Packa Cont Number Packs January 1,000 $6,200 200 $1,240 800 $4,960 February 200 $1,820 200 $1,820 March 250 $2,350 250 $2,350 April 400 $3,440 400 $3,440 May 700 $4,900 300 2,100 400 $2,800 June 300 $2,730 300 $2,730 July 150 $1,470 150 $1,470 August 100 $1,010 100 $1,010 September 1.100 $7,150 300 1,950 800 $5,200 October 300 $2,850 300 $2,850 November 250 $2,300 250 $2,300 December 100 $1,010 100 $1,010