The following information pertains to Tudor Logistics Company:

200X Information:

Sales                                      $4,875,000

Selling expense                         247,000

200Y Information:

Sales                                      $4,025,000

Selling expense                         230,000

Required: Using the high-low method, determine the following:

A. The variable cost element for selling expense

B. The fixed selling expense

C. The selling expense that can be expected if sales are $5,250,000