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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