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Solution Less cost volume High-Low method calculation of variable cost pey unit Total cost at the high point $ 57500 at low point $ 40.000 cost at high point minus cost at low point (A) at high Point $5.900 Less: volume at low point & 30ool volume at high point minus volume at Low method (B) (A/B) $ 7,00 $ 17,500 low point High- variable cost per unit 2,500 $57 500 High-Low method -calcullation of fixed costs total cost at the high point variable costs at the high point volume at the high point multiply by variable cost per unit Total varsiable costs at the high point Total fixed costs (ED) 5900 $ 700 1$ 41,300 $ 16,200 Explanation- please refer to solution in this step a) variable costs = 87 per unit Fixed costs $ 16,200 b) Total cost = $16.200+ ($ 7* number of units) cost function