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Given the following mixed costs data:

January $610 18
February $680 21
March $1,030 30
April $1,020 32
May $540 16
June $650 20


Based on the high/low method, what is the variable cost component?

 


Given the following mixed costs data:

January $1,220 90
February $1,360 105
March $2,060 150
April $2,040 160
May $1,080 80
June $1,300 100


Based on the high/low method, What is the fixed cost component?