3. Utility costs at one of Hambley Corporation's factories are listed below: February March April May June July August September... October Machine-Hours Utility Cost 4.221 $39,308 4.268 $39.573 4.234 $39.392 4.237 $39,394 4.299 $39,787 4.318 $39.881 4,305 $39,798 4,308 $39,831 4.226 $39,315 Management believes that utility cost is a mixed cost that depends on machine-hours. Required: Estimate the variable cost per machine-hour and the fixed cost per month using the high-low method. Show your work