The Mays Clinic has the following monthly telephone records and costs:

The Mays Clinic has the following monthly telephone records and costs:

Calls.Costs
2000.2400
1500.2000

 

 

2200.2600
2500.2900
2300.2700
1700.2200

Identify the fixed and variable costs elements using the high-low method.

 

 

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