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Westerville Corp. has collected the following data concerning its maintenance cost for the past 6 months. Units ProducedTotal Cost July 18,00032,000 August32,00048,000 September36,00055,000 October22,00038,000 November40,00065,000

Westerville Corp. has collected the following data concerning its maintenance cost for the past 6 months.

Units ProducedTotal Cost

July 18,00032,000

August32,00048,000

September36,00055,000

October22,00038,000

November40,00065,000

December38,00062,000

Compute the variable and fixed cost elements using the high low method.

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