a) Separate the variable and fixed elements using high-low method. b) Express this cost behavior in equation form c) Calculate heat expense at 2100 units.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Pharma Hill Company accumulates the following data for the period of six months:
Unit Heat expense
January 2400 4,000
February 2300 4,300
March 2200 4,200
April 2000 4,000
May 1800 3,800
June 1900 3,900
Required:
a) Separate the variable and fixed elements using high-low method.
b) Express this cost behavior in equation form
c) Calculate heat expense at 2100 units.

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