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Barkoff Enterprises, which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. The company's relevant

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Barkoff Enterprises, which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. The company's relevant range of activity varies from a low of 600 machine hours to a high of 1200 machine hours, with the following data being available for the first six months of the year. Month January February March April May June Utilities $9,000 8,660 9,250 9,660 9,994 9,450 Machine Hours 830 750 B40 950 980 930 The fixed utilities cost per month for Barkoffis Multiple Choice $3,674 $4310 $4,670

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