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Johnson insurance employed several agents. Over the past eight months, the company incurred the following cost for these agents. The activity is best measured by direct labor hours. Month January February March April May Direct Labor Hours Maintenance Cost 1,700 $14,300 $15,200 $16,700 $14,000 $14,300 $13,000 $12,800 1,900 1,800 1,600 1,500 1,300 1,100 1,400 ne July $14,200 August Using the high-low method, determine the fixed and variable components of the costs