The following information is available for a company's maintenance cost over the last seven months. Maintenance Cost Month Units Produced June 90 July 180 August 120 September 150 October 210 November December 240 60 $ 3,950 5,750 4,550 5,150 6,350 6,950 3,350 Using the high-low method, estimate both the fixed and variable components of its maintenance cost. High-Low method - Calculation of variable cost per unit produced Total cost at the highest volume Variable costs at highest volume: Highest volume Variable cost per unit produced Total variable costs at highest volume Total fixed costs Total cost at the lowest volume Variable costs at lowest volume: Lowest volume Variable cost per unit produced Total variable costs at lowest volume Total fixed costs