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 the college only acquires packs in three months of the year: January, May, and September. Thses 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: Jnauary 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 July 150 1,470 August 100 1,010 September 1,100 7,150 300 1,950 October 300 2,850 November 250 2,300 December 100 1,010

Month January February March Apr June July August September October November December Total of training Total Cost 1000 $6,200 200 $1,820 250 $2,350 $3,440 400 700 $4,900 300 $2,730 $1,470 150 100 $1,010 1100 $7,150 300 S2,850 250 $2,300 100 $1,010 Community Community College Pack College Cost 200 $1,240 300 $2,100 $1950 300