Extracted text: A beverage company producing grape juices is about to apply High-Low method to estimate their energy cost behavior. The following costs were incurred in the past 12 months: Energy cost $70,200 $6,150 Month grape juice produced(pints) January February 105,000 61,600 March 66,000 $6,000 April 72,000 $67,350 May 90,000 $68,700 June 96,000 $70,050 July 120,000 $84,000 August 90,000 $68,400 September 90,000 $69,000 October 84,000 $68,100 November 127,000 $74,300 December 117,000 $74,850
Extracted text: Refer to the following table showing the cost application bases used to distribute various costs among the hospital's divisions: Cost Pool: Cost Allocation Base Annual Cost Facilities Square feet of space $395,000 $46,000 Utilities Cubic feet of space General Administration Budgeted number of employees $445,500 Community Outreach Budgeted dollars of patient billings $73,000 Below are the amounts of each cost allocation base associated with each division: square feet cubic feet Number of employees Patient Billings $4,000,000 General Medicine 15,000 135,000 30 8,000 $2,500,000 Surgery Medical support 100,000 20 9,000 90,000 20 $1,500,000 Administration 8,000 75,000 30 $0 Total: 40,000 400,000 100 $8,000,000