using the high low method compute 1 variable cost per direct labor hour and 2 the fi 608980

Galliano Company has accumulated the following information pertaining to maintenance costs for the last eight months.

Direct

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Maintenance

Month

Labor Hours

of

January

2:800

15,000

February

1,000

7,000

March

2,500

13,000

April

4,000

22,000

May

3,000

18,000

June

3,500

19,000

July

1,500

8,000

August

2,000

10,000

Instructions

Using the high-low method, compute (1) variable cost per direct labor hour and (2) the fixed cost per month.

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