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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 1,200 machine hours, with the following data being available for the first six months of the year. Month January February March April May June Utilities $10,600 I 10,260 10,850 11,260 11,318 11,050 Machine Hours 990 910 1,000 1,110 1,140 1,090 The fixed utilities cost per month for Barkoff is

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