e following udla Over a E4-5 Costs 700 High-low method Phoenix Plastic Inc. has accumulated the following u six-month period: Machine-Related Machine Hours $10,000 900 12,000 1,100 15,000 April .... 1,300 17,000 1,500 20,000 1,700 January.. February.. March... May.... 22,000 June ... 7,200 $96,000 Separate the machine-related costs into their fixed and vari- able components, using the high-low method