The following information is available for a company's maintenance cost over the last seven months. Month Maintenance Hours Maintenance Cost June July August September October November December 5 5,000 6.450 4,650 5.550 6.450 6,030 3.150 10 19 14 20 23 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 Total cost at the high point Variable costs at the high point: Volume at the high point: Variable cost per unit 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 Total variable costs at the low point Total fixed costs