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 $10,700 10,360 10,950 11,360 11,395 11,150 Machine Hours 1,000 920 1,010 1,120 1,150 1,100 Using the high-low method, the utilities cost for Barkoff associated with 1,180 machine hours would be