Determine variable-and fixed-cost elements using the high-low method

Bruno Company accumulates the following data concerning a mixed cost, using miles as the activity level.

                 Miles Driven                   Total                              Miles Driven                    Total Cost

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January      8,000                             $14,150      March             8,500                             $15,000

February     7,500                               13,500      April               8,200                                14,490

* Compute the variable- and fixed-cost elements using the high-low method.