1. Use Excel functions to determine the fixed and variable cost components of repair jobs.  Clearly state and label these in your answer.  Remember this is an amount of money.

Month	Jobs	Repair costs
January	55	$24,000
February	45	20,000
March	40	19,600
April	50	22,000
May	65	27,000
June	60	25,400
July	35	19,00 0
August	30	15,800
September	25	15,600
October	20	12,600
November	25	17,100
December	30	16,000