The following information is taken from Lab Works Canada:

	Number of Tests Performed	Total Cost of Testing
June	30,000	98,500
July	40,000	117,000
August	35,000	107,750
September	25,000	89,250

ALL WORK MUST BE SHOWN

Required:

Using the high-low method, determine the following:

A. The variable cost per test. Round to 2 digits.

B. The total fixed cost of operating the testing facility.

C. What is the cost formula for Lab Works Canada?

D. The expected cost for a month if 85,000 tests are performed.