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Gargymal Company would like to estimate the variable and fixed components of its

ID: 2380073 • Letter: G

Question

Gargymal Company would like to estimate the variable and fixed components of its electrical costs and has compiled the following data for the past five months of operations.

Machine Hours

Electrical Cost

August

September

Using the high-low method of analysis, the estimated fixed cost per month for electricity is closest to which of the following?

Gargymal Company would like to estimate the variable and fixed components of its electrical costs and has compiled the following data for the past five months of operations.

Machine Hours

Electrical Cost

August

1,000 $1,620

September

900 $1,510 October 1,500 $1,870 November 2,000 $1,950 December 1,300 $1,730

Using the high-low method of analysis, the estimated fixed cost per month for electricity is closest to which of the following?

     A. $1,306.50 B. $1,150.00 C. $1,290.00 D. $870.00

Explanation / Answer

B. $1,150.00