BE18-5 Presto Corp. has collected the following data concerning its maintenance costs for the past 6 months.
|
| Units Produced | Total Cost |
| July | 18,000 | $32,000 |
| August | 32,000 | 48,000 |
| September | 36,000 | 55,000 |
| October | 22,000 | 38,000 |
| November | 40,000 | 65,000 |
| December | 38,000 | 62,000 |
Compute the variable and fixed cost elements using the high-low method.
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