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 400 325 675 700 425 500 550 300 450 Total Cost $5,350 5,050 6,600 6,300 5,450 5,850 6,150 5,200 5,500 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 800 cavities. Estimated Total Cost