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A water treatment plants mixed cost budget shows $2,230,000 for total factory overhead cost for the month at the highest level of activity, 600,000 machine

A water treatment plants mixed cost budget shows $2,230,000 for total factory overhead cost for the month at the highest level of activity, 600,000 machine hours. At the expected lowest level of activity, 390,000 machine-hours, total factory overhead costs are estimated to be $1,800,000. 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).

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