26. Portman Company's activity for the first three months of 2016 are as follows: January February 2,900 March Machine Hours 2,100 2,600 Electrical Cost $4,800 $5,800 $6,400 Using the high-low method, answer the questions below, (1) how much is the cost per machine hour? (2) how much is the fixed cost element in electrical cost? (5 POINTs)