Mountain Dental Services is a specialized dental practice whose only service is filling cavities. Mountain has recorded the following for the past nine months: Month Number of Cavities Filled Total Cost January 400 $5,350 February 325 5,050 March 675 6,600 April 700 6,300 May 425 5,450 June 500 5,850 July 550 6,150 August 300 5,200 September 450 5,500 1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled. (Round your answers to 2 decimal places.) Fixed Cost Variable Cost per Unit 2. Using these estimates, calculate Mountain's total cost for filling 800 cavities. Estimated Total Cost

Cornerstones of Cost Management (Cornerstones Series)
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Chapter7: Allocating Costs Of Support Departments And Joint Products
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Mountain Dental Services is a specialized dental practice whose only service is filling
cavities.
Mountain has recorded the following for the past nine months:
Month
Number of Cavities Filled Total Cost
January
400
$5,350
February 325
5,050
March
675
6,600
April
700
6,300
May
425
5,450
June
500
5,850
July
550
6,150
August
300
5,200
September 450
5,500
1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled.
(Round your answers to 2 decimal places.)
Fixed Cost
Variable Cost per Unit
2. Using these estimates, calculate Mountain's total cost for filling 800 cavities.
Estimated Total Cost
Transcribed Image Text:Mountain Dental Services is a specialized dental practice whose only service is filling cavities. Mountain has recorded the following for the past nine months: Month Number of Cavities Filled Total Cost January 400 $5,350 February 325 5,050 March 675 6,600 April 700 6,300 May 425 5,450 June 500 5,850 July 550 6,150 August 300 5,200 September 450 5,500 1. Use the high-low method to estimate total fixed cost and variable cost per cavity filled. (Round your answers to 2 decimal places.) Fixed Cost Variable Cost per Unit 2. Using these estimates, calculate Mountain's total cost for filling 800 cavities. Estimated Total Cost
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