The following are monthly totals taken from the log of laser printer used by the Hardcopy Inc. Cost was based on a flat fee plus declining cost per copy made after a minimum number of copies had been made each month.

Month # of Copies Made Total Cost

September 23,000 10,250

October 35,400 11,300

November 38,000 12,100

December 48,600 18,500

Using the high low method determine: (a) the variable cost per copy (b) fixed costs for Sept. & Dec.