The management of Fagundes Corporation would like to have a better understanding of the behavior of its inspection costs.The company has provided the following data: 
Management believes that inspection cost is a mixed cost that depends on direct labor-hours.
Required:
Estimate the variable cost per direct labor-hour and the fixed cost per month using the high-low method.Show your work!
Definitions:
Biological Factors
Aspects of biology that affect behaviors, health, and development, including genetics, brain chemistry, and physical health.
Immortal Soul
A concept in some religious, philosophical, and mythological traditions of an aspect of a person or living being that lives on after physical death.
Mental Activity
Processes related to the mind, including thinking, remembering, and reasoning, occurring within the brain.
Dualism
The belief in the existence of two separate entities, such as mind and body or good and evil.
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