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Question - The Stephens Leadership Centre provides training seminars in personal development and time management. The company is relatively new and management is seeking information regarding the Centre's cost structure. The following information has been gathered since the inception of the business in January of the current year:
Seminar offered
Costs incurred
January
10
$17,000
February
12
18,800
March
15
20,900
April
18
23,762
May
16
21,800
June
13
19,400
Required - Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month.
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