Use the high-low method to estimate the per-unit variable costs and total fixed costs for the paddle product line.

Manufacturing Data:
Year	Number of Canoes Maufactured	Total Canoe Cost		Year	Number of Paddles Manufactured	Total Manufactured Paddle Cost
20x9	250	103,000		20x9	900	38,500
20x8	275	128,000		20x8	1,200	49,000
20x7	240	108,000		20x7	1,000	44,000
20x6	310	114,000		20x6	1,100	45,500
20x5	350	141,500		20x5	1,400	52,000
20x4	400	140,000		20x4	1,700	66,500
Marketing Data:	Number of Canoes Sold	Total Canoe Marketing Costs	Year	Number of Paddles Sold	Total Marketing Paddle Cost
20x9	250	45,000		20x9	900	7,500
20x8	275	43,000		20x8	1,200	9,000
20x7	240	44,000		20x7	1,000	8,000
20x6	310	51,000		20x6	1,100	8,500
20x5	350	62,000		20x5	1,400	10,000
20x4	400	60,000		20x4	1,700	11,500