The following information is available for a company's maintenance cost over the last seven months. Units Produced 90 150 Month June July August Septenber October November December 110 140 200 230 30 Maintenance Cost 5 3,750 4,700 3,950 4,400 5,300 5,600 3,200 Using the high-low method, estimate both the fixed and variable components of its maintenance cost. Change in cost Change in volume High-Low method - Calculation of variable cost per maintenance hour Cost at high point minus cost at low point $ 2.400 Variable cost per unit produced Volume at high point minus volume at low point 200 $ 12.00 $ 5,600.00 Total cost at the Nigh 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 food costs 230 unit 5 12.00 3,200.00 $ 3.200.00 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 foxed costs 30 units 12.00 $ 360.00 2840.00 $