Answer:
$0.38 per client visit; $23,972 per month
Explanation:
Highest client visits and supply costs are in the month of June:
Client visits in June = 13,000
Supply costs in June = $28,912
Lowest client visits and supply costs are in the month of August:
Client visits in August = 11,203
Supply costs in August = $28,231
Variable component, using high-low method:
variable supply cost per client visit:
= ($28,912 - $28,231) ÷ (13,000 - 11,203)
= $681 ÷ 1,797
= $0.38
Fixed component:
Total variable supply cost for June:
= Client visits in June × variable supply cost per client visit
= 13,000 × $0.38
= $4,940
Fixed supply cost:
= Total supply cost in June - Total variable cost in June
= $28,912 - $4,940
= $23,972 per month