The following information is available for a companys maintenance cost over the last seven months.

Month	Units Produced			Maintenance Cost
June		90		$	4,190
July		180			6,260
August		120			4,880
September		150			5,570
October		210			6,950
November		240			7,640
December		60			3,500

Using the high-low method, estimate both the fixed and variable components of its maintenance cost.

High-Low method - Calculation of variable cost per maintenance hour
Change in cost	Cost at high point minus cost at low point			$4,140	Variable cost per unit produced =	$23.00
Change in volume	Volume at high point minus volume at low point			180
Total cost at the high point		$7,640.00
Variable costs at the high point:
Volume at the high point:	240	unit
Variable cost per unit produced	$23.00
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