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 9,590 330 February 7,100 380 March 7,631 400 April 8,240 300 May 9,887 350 June 8,590 280 July 10,840 450 August 7,600 250