Question: 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
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 | Number of Cavities Filled | Total Cost |
| January | 525 | $6,100 |
| February | 650 | 6,000 |
| March | 550 | 6,100 |
| April | 475 | 5,850 |
| May | 400 | 5,250 |
| June | 625 | 6,400 |
| July | 600 | 6,350 |
| August | 300 | 5,000 |
| September | 700 | 6,600 |
Required:
1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled.
2. Using these estimates, calculate Mountains total cost for filling 450 cavities.
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