EX $6-25($Algo$)$ Estimating Cost Behavior; High$-$Low Method $($LO $6-1,6-2,6-5)$

Jonathan Macintosh is a highly successful Pennsylvania orchardman who has formed a company to produce and package applesauce. Apples can be stored for several months in cold storage, so applesauce production is relatively uniform throughout the year. The recently hired controller for the firm is about to apply the high$-$low method in estimating the company's energy cost behavior. The following costs were incurred during the past $12$ months: