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

Month	Maintenance Hours			Maintenance Cost
June		10		$	3,950
July		19			5,390
August		11			4,110
September		14			4,590
October		20			5,550
November		23			6,030
December		5			3,150

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