VIII. Cost behavior estimation high-low method The following information is available for a companys maintenance cost over the last seven months. Using the high-low method, estimate both the fixed and variable components of its maintenance cost. Month Maintenance Hours Maintenance Cost June. 20 $6,020 July. 48 8,100 August 24 5,100 September.. 38 7,000 October.. 42 6,900 November.. 36 6,900 December.. 12 3,600