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 | 625 | $ | 5,600 |
| February | 700 | 6,000 | |
| March | 500 | 4,500 | |
| April | 425 | 4,100 | |
| May | 450 | 4,500 | |
| June | 300 | 3,200 | |
| July | 375 | 3,500 | |
| August | 550 | 4,900 | |
| September | 575 | 5,400 | |
| 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 500 cavities. |
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