3. Valley View Company has accumulated the following data over a four month period: Month September October November December Machine Hours 10,000 12,000 14,000 9,000 Electricity Expense $4,500 5,200 6,100 4,100 Using the high-low method: a. Determine the variable cost per machine hour? b. Determine the total fixed cost? Posh Perfumes, Inc., budgeted for 6,000 bottles of "Monique" during the month of June. Its unit cost was $10, consisting of direct materials, $3.00; direct labor, $4.50; fixed factory overhead, $1.50; and variable factory overhead, $1.00. 4. a. What would be the unit cost of "Monique" if 5,000 bottles were manufactured? b. What would be the unit cost if 7,500 bottles were manufactured