ACME Incorporated’s total monthly shipping costs fluctuate with the…

ACME Incorporated’s total monthly shipping costs fluctuate with the volume of units shipped. Data from the last six months is as follows:
Month
Number
of Units
Total Shipping Cost
January
18,200
$21,900
February
18,900
26,100
March
17,000
22,600
April
17,900
24,500
May
22,000
28,000
June
19,600
27,000
Required:
Determine the variable cost per unit and the total monthly fixed cost using the high-low method. (5 marks)

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