The following information is available for a company's maintenance cost over the last seven months. Maintenance Coat Month Units Produced June July 90 180 August 120 September 150 October 210 November 240 60 $ 4,830 7,620 5,760 6,690 8,550 9,480 3,900 December 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