Use high-low estimation method to separate overhead costs into:

Total Fixed Costs

Total Variable Costs

Month 1 2 3 4 4 5 6 7 8 00 9 9 10 11 12 13 14 15 16 17 18 Labor-Hours Overhead Costs 251,563 $ 2,741,204 238,438 2,166,231 192,500 1,902,236 271,250 2,590,765 323,750 3,071,812 290,938 2,618,161 271,250 2,480,231 251,563 2,745,558 231,875 2,211,799 343,438 3,437,704 185,938 2,314,436 231,875 2,550,630 382,813 3,603,709 376,250 3,404,786 290,938 3,016,493 395,938 3,638,331 356,563 3,553,886 323,750 3,191,617 389,375 3,481,714 317,188 3,219,519 343,438 3,495,424 336,875 3,207,258 382,813 3,600,622 376,250 3,736,658 19 20 21 22 23 24