Using High-Low to Calculate Fixed Cost Calculate the Variable Rate, and Construct a Cost Function Pizza Vesuvio makes specialty pizzas. Data for the past 8 months were collected: Month Labor Cost($) Employee Hours January 9,790 430 February 7,300 500 March 7,831 530 April 8,440 400 May 10,087 460 June 8,790 360 July 11,960 590