Cost Behavior Analysis in a Restaurant: High-Low Cost Estimation Assume a Papa John's restaurant has the following information available regarding costs at representative levels of monthly sales: Monthly sales in units 5,000 8,000 10,000 Cost of food sold $10,000 $16,000 $20,000 Wages and fringe benefits 5,150 5,240 5,300 Fees paid delivery help 1,150 1,840 2,300 Rent on building 1,400 1,400 1,400 Depreciation on equipment 800 800 800 Utilities 700 760 800 Supplies (soap, floor wax, etc.) 250 340 400 Admin