QS 18-3 Cost behavior estimation-high-low method LO P1 The following information is available for a company's maintenance cost over the last seven months. Month June July August September October November December Units Produced 110 170 130 160 Maintenance cost $ 5,320 7,300 5,980 6,970 3,950 9.900 220 250 70 Using the high-low method estimate both the fixed and variable components of its maintenance cost. Hon Low method - Calculation of variable cont ber maintenance hour Total cost of the Nigh point Variable costs at the high point Total cost at the high point Vanable costs at the high point Volume at the high point Vanable cost per unit produced Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point Volume at the low point Variable cost per unit produced Total variable costs at the low point Totalfixed costs