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Field Legal Services Is Trying to Determine the Variable and Fixed

question 76

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Field Legal Services is trying to determine the variable and fixed elements of its service overhead. The following data have been collected from recent activity:  Total Service  Overhead  Cases Worked  March $22,900112 April 20,80098 May 26,400138\begin{array}{lrr} & \begin{array}{r}\text { Total Service } \\\text { Overhead }\end{array} & \text { Cases Worked } \\\text { March } & \$ 22,900 & 112 \\\text { April } & 20,800 & 98 \\\text { May } & 26,400 & 138 \\\hline\end{array} The formula for total service overhead costs is


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