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The Silver Leadership Centre provides training seminars in personal development and time management. The company is relatively new and management is seeking information regarding the

The Silver Leadership Centre provides training seminars in personal development and time management. The company is relatively new and management is seeking information regarding the Centre's cost structure. The following information has been gathered since the inception of the business in January of the current year: Seminars offered Costs incurred

10 January $17,000

12 February $18,800

15 March $20,900

19 April $23,800

18 May $24,000

13 June $19,400

Required: Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month.

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