The Mays Clinic has the following monthly telephone records and costs

The Mays Clinic has the following monthly telephone records and costs:

Calls…………….Costs
2000…………….2400
1500…………….2000
2200…………….2600
2500…………….2900
2300…………….2700
1700…………….2200

Identify the fixed and variable costs elements using the high-low method.

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