Power Drink Inc. produces sports drinks. The accounting manager has decided to implement a highlow costing system to predict future materials handling costs. She has provided you with the following...

Power Drink Inc. produces sports drinks. The accounting manager has decided to implement a highlow costing system to predict future materials handling costs. She has provided you with the following table of costs for the last five years. Looking solely at the data in the table, which two years should Smith select for the high-low method analysis? Using the data from those selected years, use the high-low method to estimate the variable cost per unit. If you were to graph the data, would you select the same two data points for your calculations?