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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

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 Utilities Machine Hours
January $ 10,500 980
February 10,160 900
March 10,750 990
April 11,160 1,100
May 11,241 1,130
June 10,950 1,080

The variable utilities cost per machine hour for Barkoff is:

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