Answer:
1. Variable cost = (Cost at highest activity - Cost at lowest activity) / (Highest activity - Lowest activity)
Variable cost = ($5,450 - $2,730) / (730 - 330)
Variable cost = $2,720 / 400
Variable cost = $6.8
2. Fixed cost = Total cost - Variable cost
Fixed cost = $5,450 - (730*$6.8)
Fixed cost = $5,450 - $4,964
Fixed cost = $486