1. Using the high-low method of analysis, the estimated variable cost per labor hour for maintenance is closest to

:A.$0.83

B.$1.84

C.$1.30

D.$1.14

2. Using the high-low method of analysis, the estimated total fixed cost per month for maintenance is closest to:

A.$440

B.$407

C.$470

D.$0

Donner Company would like to estimate the variable and fixed components of its maintenance costs and has compiled the following data for the last five months of operations. January. February March April... . Labor Hours 160 130 180 190 110 Maintenance Cost $617 $553 $596 $623 $532