The following data relates to monthly costs for the production of mobile phones:

Units	10,000	16,000
Rent - Fixed	$88,000	$88,000
Supervisors' Wages fixed	$16,800	$16,800
Electricity semi	$348,000	$528,000
Materials semi	$320,000	$512,000
Labour semi	$312,000	$432,000
Administration Costs semi	$164,000	$176,000
Selling and Distribution Costs semi	$120,000	$120,000

Required:

Identify whether eachcost is:

1. fixed, variable
2. semi-variable

using the high low method and calculate the fixed and variable elements of each