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You have the following information from the records of a restaurant:

 

Sales Revenue

Wage Costs

January

11,100

5,500

February

13,100

5,900

March

14,900

6,100

April

19,100

7,100

May

22,000

9,000

June

24,200

9,600

July

26,300

9,700

August

27,000

9,900

September

23,900

8,500

October

20,100

7,600

November

18,200

8,000

December

16,000

7,100

Use the high-low method to calculate total fixed cost and total variable cost for the year.

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