Buckeye Company has provided the following data for maintenance cost:

	Prior Year	Current Year
Machine hours	18,500	21,100
Maintenance cost	$30,500	$34,140

The best estimate of the cost formula for maintenance would be: (Do not round intermediate calculations. Round your Variable cost per unit to 2 decimal places.)

$30,500 per year plus $1.40 per machine hour

$4,600 per year plus $1.40 per machine hour

$4,600 per year plus $.714 per machine hour

$29,540 per year plus $.714 per machine hour