Nielsen Company gathered the following information on power costs and factory machine usage for the last six months: 
Instructions
Using the high-low method of analyzing costs, answer the following questions and show computations to support your answers.
(a) What is the estimated variable portion of power costs per factory machine hour?
(b) What is the estimated fixed power cost each month?
(c) If it is estimated that 10,000 factory machine hours will be run in July, what is the expected total power cost for July?
Definitions:
Humanistic Therapists
Professionals in psychology who emphasize an individual's inherent drive towards self-actualization and creativity, focusing on the client's perspective and potential.
Psychodynamic Therapist
A mental health professional who applies psychodynamic theories to help patients explore the psychological roots of their emotional distress.
Emotional Detachment
Emotional detachment refers to a state or ability to distance oneself emotionally from other people or situations that might otherwise cause emotional involvement.
Therapeutic Approach
A method used in counseling or therapy to treat psychological disorders and improve mental health.
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