The Tree Wood Products manufactures small tables. The overhead incurred in manufacturing the tables has both a fixed component and a variable component. The company's management wishes to explain variable overhead as a percentage of direct labor costs. Management has obtained the following cost data pertaining to the production of the small tables:

Units Produced	Direct Labor Costs	Overhead Costs
300	3200	2400
400	5000	2600
1000	8000	6000
600	5400	2800
100	2400	2200

Compute the fixed and variable components of the overhead costs using the high-low method (show all work)