Machine Hours and Utility Costs for Leviticus, Inc.

MONTH Machine Hours Electricity Costs

April 2,100 9,750
May 3,400 14,300
June 5,800 21,640
July 4,900 19,550
August 2,500 11,150
September 3,000 12,900
October 2,400 10,800
November 1,800 8,440
December 4,800 22,000
Table 1 . Machine hours and electricity costs for Leviticus, Inc.

Machine Hours and Utility Costs for Leviticus,Inc.

7,000 25,000
6,000
20,000
5,000
4,000 15,000
3,000 10,000
2,000
5,000
1,000
0 0
ril ay ne Ju
ly st be
r er be
r
be
r
Ap M Ju ugu m tob m m
A pt
e Oc ve ce
Se No De

Machine Hours and Utility Costs for Leviticus, Inc. Machine Hours
Machine Hours and Utility Costs for Leviticus, Inc. Electricity Costs

Figure 1. Machine hours and electricity costs for Leviticus, Inc.

Machine Hours and Utility Costs for Leviticus, Inc.

MONTH Machine Hours Electricity Costs
July 4,900 19,550
April 2,100 9,750
Difference 2,800 9,800
Variable Cost (VC) per unit 3.50
Total variable cost at highest level  
Total variable cost at lowest level  
Fixed cost at highest level  
Fixed cost at lowest level  
Total costs at 2,900 machine hours  
Table 2. High-low method of machine hours and electricity costs for
Leviticus, Inc.