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The Bradshaw Law Office Has the Following Monthly Telephone Records

Question 169

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The Bradshaw Law Office has the following monthly telephone records and costs:  Calls  Costs 2,000$2,4001,5002,0002,2002,6002,5002,8002,3002,7001,7002,200\begin{array} { l r } \text { Calls } & \text { Costs } \\\hline 2,000 & \$ 2,400 \\1,500 & 2,000 \\2,200 & 2,600 \\2,500 & 2,800 \\2,300 & 2,700 \\1,700 & 2,200\end{array} Instructions
Identify the fixed and variable cost elements using the high-low method.

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High calls minus low calls: blured image

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