A power plants flexible budget shows $1,800,000 for total factory overhead cost for the month at the highest level of activity, 460,000 machine hours. At the expected lowest level of activity, 300,000 machine hours, total factory overhead costs are estimated to be $1,220,000.

Calculate the average variable factory overhead cost per machine hour for the month, and the estimated fixed factory overhead cost for the month (use the high-low method; round to the nearest $0.00).