Felix & Co. reports the following information about its units produced and total costs. Period Units Produced Period O NON- 550 950 1,350 1,750 Total Costs $2,650 3,250 3,850 4,450 5,050 Units Produced 2,150 2,550 2,950 3,350 3,750 Total Costs $5,650 6,250 6,850 7,450 9,400 10 Estimate total costs if 3,150 units are produced. Complete the below table to calculate the fixed cost and variable cost of sales by usir the high-low method. Variable cost per unit = $ 1.80 High-Low method - Calculation of variable cost per unit Change in cost Cost at high point minus cost at low point | $ 6,750 Change in volume Volume at high point minus volume at low point 3,750 High-Low method - Calculation of fixed costs Total cost at the high point $ 9,400.00 Variable costs at the high point: Volume at the high point: 3,750 units Variable cost per unit $ 1.80 Total variable costs at the high point 6,750.00 Total fixed costs $ 2,650.00 $ 2,650.00 Total cost at the low point Variable costs at the low point: Volume at the low point: 0 units Variable cost per unit 1.80 Total variable costs at the low point 0.00 2,650.00 $ Total fixed costs Estimated total cost



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