The following information is taken from Miami Heat Testing Service:

Number of Tests Performed Total Cost of Testing

January 61,000 $1,420,000

February 55,000 $1,340,000

March 50,000 $1,290,300

April 72,000 $1,430,000

May 78,000 $1,440,000

June 81,000 $1,540,000

July 90,000 $1,590,000

August 108,000 $1,610,000

September 111,000 $1,700,000

October 128,000 $1,720,000

November 140,000 $1,860,000

December 132,000 $1,810,000

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. Answers may vary slightly due to rounding.

C. The expected cost for a month if 125,000 tests are performed.