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Travis Inc. employed several maintenance engineers to keep the equipment running in peak condition. Over the past eight months, Travis incurred the following maintenance cost

Travis Inc. employed several maintenance engineers to keep the equipment running in peak condition. Over the past eight months, Travis incurred the following maintenance cost for these engineers. Plant activity is best measured by direct labor hours.

month direct labour hour

maintenance cost

(RM)

January 1,700 14,300
February 1,900 15,200
March 1,800 16,700
April 1,600 14,000
May 1,500 14,300
June 1,300 13,000
July 1,100 12,800
August 1,400 14,200

Required: Using the high-low method, determine the fixed and variable components of the maintenance costs.

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