Question: 1. Using the monthly utilization information presented below, and omitting the community college training packs, find the fixed and variable portion of costs through the
1. Using the monthly utilization information presented below, and omitting the community college training packs, find the fixed and variable portion of costs through the high-low method. Note the college only acquires packs in three months of the year: January, May, and September. Thses dates coincide with the start dates of their semesters and summer school'
2. The reason the education coordinator needs to know how much of the cost is fixed is because she is supposed to collect the appropriate variable cost from the community college for their packs. For her purposes, which computation do you believe is better? why?
Month Total number of training packs: Total cost: Community College number packs: Community College Cost:
Jnauary 1,000 $6,200 200 $1,240
february 200 1,820
March 250 2,350
April 400 3,440
May 700 4,900 300 2,100
June 300 2,730
July 150 1,470
August 100 1,010
September 1,100 7,150 300 1,950
October 300 2,850
November 250 2,300
December 100 1,010
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