7. Johnson Company has provided the following data for the first five months of the year: Machine Hours 120 January February March April May 160 200 Lubrication Cost $750 $810 $870 $795 $825 150 170 a. Using the high-low method of analysis, the estimated variable lubrication cost per machine hour is closest to? b. Using the high-low method of analysis, the estimated monthly fixed component of lubrication cost is closest to