2021 2022 Maintenance Machine Hours Cost 21,000 $34,500 23,500 $ 37,750 Maintenance cost is a mixed cost with variable and fixed components. Using the High Low method, the fixed and variable components of maintenance cost are closest to: (Round your intermediate calculations to 2 decimal places.) $7,200 per year; $1.606 per machine hour $34,500 per year; $1.606 per machine hour $7,200 per year; $1.300 per machine hour $34,500 per year; $1.300 per machine hour