The following information is available for a company's maintenance cost over the last seven months. 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 \begin{tabular}{|c|c|} \hline Change in cost & Cost at high point minus cost at low point \\ \hline Change in volume & Volume at high point minus volume at low point \\ \hline \end{tabular} Total cost at the high point Variable costs at the high point: \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Volume at the high point: } & & \\ \hline \multicolumn{1}{|c|}{ Variable cost per unit produced } & & \\ \hline Total variable costs at the high point & & \\ \hline Total fixed costs & & \\ \hline Total cost at the low point & & \\ \hline Variable costs at the low point: & & \\ \hline Volume at the low point: & & \\ \hline Variable cost per unit produced & & \\ \hline Total variable costs at the low point & & \\ \hline Total fixed costs & & \\ \hline \end{tabular}