The following information is available for a company's maintenance cost over the last seven months. Units Produced Month June July August September October November December 90 180 120 150 210 240 60 Maintenance Cost $ 5,450 6,900 5,100 6,000 6,900 8,100 3,600 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 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