2Donner Company would like to estimate the variable and fixed components of its maintenance costs and has compiled the following data for the last five months of operations Labor Hours 160 130 180 Cost January February March April May 617 110 Using the high-low method of analysis, the estimated total fixed cost per month for maintenance is A 418.00 405.50 385.86 B. S C. $ D. $218.50 E. None of the above Page 2 of 14 3 A partial listing of costs incurred during December at Rooks Corporation appears below $7,000 Factory supplies Adeministrative wages and salaries Direct materials Sales staff salaries Factory Corporate headquarters building rent Indirect labor $176,000 $47,000 $23,000 136,000 Direct labor The total of the period costs listed above for Decemmber is $366,000 $359,000 $307,000 $171,000 None of the above E