Based on the maintenance expenses of a company are to be analyzed for purposes of constructing a flexible budget. Examination of past records disclosed the following costs and volume measures: Highest $86,000 96,000 Lowest Cost per month Machine hours Using the high-low-point method of analysis, the estimated varlable cost per machine hour is 66,000 O $o.40 O s0.20 O s0 90 O $010 O s0.70