Use the high-low point method to determine total fixed cost:

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The high-low point method is used to determine the fixed cost component of a mixed cost. The fixed cost is the cost that remains constant regardless of the level of activity. The variable cost is the cost that changes with the level of activity.To use the high-low point method, you need to identify the highest and lowest levels of activity and the corresponding costs. The fixed cost is then calculated as the difference between the total cost at the highest level of activity and the total cost at the lowest level of activity.In this case, the highest level of activity is 10,000 units and the corresponding total cost is $36,000. The lowest level of activity is 5,000 units and the corresponding total cost is $28,000. The fixed cost is therefore $36,000 - $28,000 = $8,000.

Use the High-Low Point Method to Determine Total Fixed Cost