Barkoff Enterprises, which uses the highlow 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 of1,200 machine hours, with the following data being available for the first six months ofthe year: Month Utilities Machine Hours January $10,300 960 February 9 , 960 880 March 10,550 970 April 10,960 1,080 May 11,087 1,110 June 10,750 1,060 The variable utilities cost per machine hour for Barkoff is