Month
Gallons of
Paint Produced
Equipment
Maintenance Expenses
January
110,000
$70,700
February
68,000
66,800
March
71,000
67,000
April
77,000
68,100
May
95,000
69,200
June
101,000
70,300
July
125,000
70,400
August
95,000
68,900
September
95,000
69,500
October
89,000
68,600
November
128,000
72,800
December
122,000
71,450
Evencoat, LLC gathered the cost data in the table above. Using the high-low method, Evencoat's fixed
costs are