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Below is a summary of the last 1 2 months of costs for a service company, showing the total work time and salary costs for

Below is a summary of the last 12 months of costs for a service company, showing the total work time and salary costs for each month:
Month Total work time (hours) Total salary costs ($)
Jan 16017,200
Feb 31026,454
Mar 33526,500
Apr 27525,147
May 16517,000
Jun 18517,800
Jul 30023,650
Aug 11015,570
Sep 36027,945
Oct 13015,600
Nov 29024,569
Dec 24518,900
The company has a normal capacity of 200 hours per month. However, when the company has a busy month (i.e. when demand exceeds normal capacity), they hire some additional temporary staff to complete the work, who are paid a higher hourly rate.
Using high-low analysis, calculate the variable labour cost per hour for regular workers (i.e. the first 200 hours of work). Show your answer to 4 decimal places.

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