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

Month	Maintenance Hours			Maintenance Cost
June		9		$	5,450
July		18			6,900
August		12			5,100
September		15			6,000
October		21			6,900
November		24			8,100
December		6			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 maintenance hour
Total cost at the high point
Variable costs at the high point:
Volume at the high point:
Variable cost per maintenance hour
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 maintenance hour
Total variable costs at the low point
Total fixed costs