Complete the following three questions using Microsoft Excel. No other submission format is allowed. Review the grading rubric to confirm you are meeting the assignment requirements.

Problem 1

	Maintenance	Maintenance
	Hours	Cost (SAR)
January	1,000	45,550
February	1,500	52,000
March	2,100	61,500
April	1,800	57,500
May	800	42,000
June	1,100	47,000

1. Calculate variable cost per unit using the high-low method.
2. Calculate fixed costs.