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 9,790 360 February 420 7,300 7,831 March 450 340 April 8,440 May 10,087 8,790 June July 11,188 August 7,800