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Answer (B) is correct . The high-low method can be used to determine the fixed and variable cost components of a mixed cost. The variable cost is found by dividing the change in ? total cost (TC) by the change in activity, e.g., DLH. The fixed cost is found by substituting the variable cost into either of the activity/cost functions. Alternatively, the fixed cost is the cost given a zero level of activity. Variable portion = Change in TC ÷ Change in DLH = $25 ÷ 3,000 = $.00833 Fixed portion = Total cost – Variable portion Fixed portion = $585 – (31,000 × $.00833) = $327 Fixed portion = $610 – (34,000 × $.00833) = $327

Answer (A) is incorrect because Variable cost for January or March equals $283.
Answer (C) is incorrect because Variable cost for February equals $258.
Answer (D) is incorrect because Variable cost for February and March equals $541.