Using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. Round off the fixed cost to the nearest whole dollar and variable cost to the nearest whole cent. What other factors other than occupancy-days are likely to affect the variation in electrical costs from month to month? October - Low is 186. August - High is 3,608. Variable is 3,608 and 186. Fixed 8,111 and 1,712.