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The following information is available for a companys maintenance cost over the last twelve months: Month Maintenance Hours Maintenance Cost January 43 $43,820 February 38

The following information is available for a companys maintenance cost over the last twelve months:

Month

Maintenance Hours

Maintenance Cost

January

43

$43,820

February

38

$45,010

March

35

$44,000

April

31

$45,000

May

36

$43,200

June

28

$38,760

July

18

$32,300

August

19

$35,440

September

25

$37,500

October

29

$39,560

November

34

$42,100

December

39

$46,700

Based on the high-low method, what is the variable and fixed cost component of total maintenance cost?

Variable cost per unit: $

Fixed cost: $

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