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Question Detroit Tigers manufactures baseball bats. The controller wants to calculate the fixed and variable costs associated with janitorial services incurred. Data for the past six months were collected. Required: a) Using the High-Low method, calculate the variable cost per labour hour. $0.50 b) \begin{tabular}{|crr|} \hline Month & Janitorial Cost & Labour Hours \\ \hline July & $24,000 & 10,600 \\ \hline August & 21,200 & 9,200 \\ \hline September & 9,350 & 10,500 \\ \hline \end{tabular} Suppose that the variable cost for the above data (b) was $2.00 per labour hour, calculate the fixed costs. $2,800