The Sheridan Law Office has the following monthly telephone records and costs: Calls Costs 4,100 $3,135 3,000 2,700 4,300 3,370 6,700 4,883 4,400 3,435 3,800 2,935 Identify the fixed and variable cost components using the high-low method. (Round variable cost to 2 decimal places, eg. 52.75.) High Variable cost $ $ Low