Jones ice cream stand is operated by mr. jones and experiences different sales patterns throughout the year. to plan for the future, mr. jones wants to determine its cost behavior patterns. he has the following information available about the ice cream stand's operating costs and the number of soft serve cones served. month number of ice cream cones total operating costs april 790 $950 may 825 $975 june 1,125 $1,000 july 2,000 $1,450 august 1,500 $1,175 september 900 $1,500 the variable cost per ice cream cone using the high minus −low method is

variable cost: 0.413 dollar per ice cream cone.

Explanation:

We subtract the low fron the high:

The difference tell us that 1,210 ice cream cone generates cost for 500 dollars.

Thus, we divide to get the variable cost:

500 dollars / 1,210 ice cream cones = 0,41322314 = 0.413 variable cost per ice cream cone

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