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

Month	Units Produced	Maintenance Cost
June	100	$ 4,550
July	190	6,530
August	110	4,770
September	140	5,430
October	200	6,750
November	230	7,410
December	50	3,450

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
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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