E5-5 Estimating Cost Behavior Using High-Low Method [LO 5-3] Mountain Dental Services is a specialized dental practice whose only service is filling cavities. Mountain has recorded the following for the past nine months: Month January February March April May June July August September Number of Cavities Filled 450 575 700 300 500 350 Total Cost $5,250 6,250 6,500 5,300 5,950 5,300 5,600 6,500 5,200 600 675 425 Required: 1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled. (Round your answers to 2 decimal places.) Fixed Cost Variable Cost per Unit 2. Using these estimates, calculate Mountain's total cost for filling 400 cavities. Estimated Total Cost