The following information is available for a company's maintenance cost over the last seven months. Maintenance Cont Month Units Produced June 110 July 170 August 130 September 160 October 220 November 250 70 $ 5,320 7,300 5,980 6,970 8,950 9,940 4,000 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