The Following Are Monthly Totals Taken from the Log of a Color

Essay

The following are monthly totals taken from the log of a color photocopying machine used by the Kinlo's Printing Company. Cost was based on a flat fee plus a declining cost per copy made after a minimum number of copies had been made each month.
$\begin{array}{|l|l|l|}\hline \text { Month } & \text { Number of Copies Made } & \text { Total Cost } \\\hline \text { January } & 35,200 & \$ 10,800 \\\hline \text { Feburuary } & 30,400 & 9,600 \\\hline \text { March } & 32,900 & 10,225 \\\hline \text { Apri } & 40,300 & 12,075 \\\hline \text { May } & 38,400 & 11,600 \\\hline \text { June } & 48,900 & 14,225 \\\hline\end{array}$
To differentiate the variable and fixed costs in the use of this machine for future planning, use the high-low method to (a) determine the variable cost per copy and (b) compute the fixed and variable costs for the months of February and June.