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Field Legal Services Is Trying to Determine the Variable and Fixed

question 43

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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 Overliead  Cases Worked  March $22,900112 Apri1 20,80098 May 26,400138\begin{array}{|l|l|l|}\hline & \text { Total Service Overliead } & \text { Cases Worked } \\\hline \text { March } & \$ 22,900 & 112 \\\hline \text { Apri1 } & 20,800 & 98 \\\hline \text { May } & 26,400 & 138 \\\hline & &\end{array}
The formula for total service overhead costs is


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