Evaluate the fixed portion of the electrical cost

Reference no: EM139587

Wilson Company's activity for the first six of the current year is as follows:

Month	Machine Hours	Electrical Cost
January	2,000	$1,560
February	3,000	$2,200
March	2,400	$1,750
April	1,900	$1,520
May	1,800	$1,480
June	2,100	$1,600

Using the high-low method, the fixed portion of the electrical cost each month would be:

a. $400

b. $760

c. $280

d. $190

Reference no: EM139587

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