The following information is available for a companys maintenance cost over the last seven months.

Month	Units Produced			Maintenance Cost
June		100		$	5,850
July		190			9,000
August		110			6,200
September		140			7,250
October		200			9,350
November		230			10,400
December		50			4,100

Using the high-low method, estimate both the fixed and variable components of its maintenance cost.

High-Low method - Calculation of variable cost per maintenance hour Total cost at the high point Variable costs at the high point: Volume at the high point: Variable cost per unit produced Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit produced Total variable costs at the low point Total fixed costs