The following are monthly totals taken from the log of a color photocopying machine used by the Kinlo's Printing Company. Cost was based on a flat fee plus a declining cost per copy made after a minimum number of copies had been made each month.

Month	Number of Copies Made	Total Cost
January	35,200	$10,800
February	30,400	9,600
March	32,900	10,225
April	40,300	12,075
May	38,400	11,600
June	48,900	14,225

Use the charts provided to differentiate the variable and fixed costs in the use of this machine for future planning.

Use the high-low method to

(a) determine the variable cost per copy and

(b) compute the fixed and variable costs for the months of February and June.