Prepare a schedule of cost of goods manufactured for Opal Inc. (23 points)
The phone bill for a company consists of both fixed and variable costs. Given the data below for four months apply the high-low method to calculate the total fixed costs and variable cost per unit. (10 points)
| Minutes | Total Bill | |
| January | 460 | $3,000 |
| February | 200 | $2,675 |
| March | 160 | $2,625 |
| April | 300 | $2,800 |