Plzzz solve the qn

Millers minerals co.manufactures a product that requires the use of a considerabla amount of natural gas to heat it to a desired temperature.the process requires a constant level of heat, so the furnances are maintainedat a set temperaturefor 24 hours a day. Although units are not continuously processed, mgtdesires that VCbe charged directly to theproduct and the FC to the factory OH.

              Units             Cost

jan        2400               4400

feb          2300             4300

mar        2200              4200

apr        2000              4000

may       1800            3800

june       1900             3900

july         2200           4400

aug         2100           4100

sep         2000            3800

oct          1400            3450

nov          1900           3700

dec          1800           4050

Required:

1. Seperate the Variable and fixed element, using high low method

2. VC to be charged to the product

3. FC to be charged to the factory OH