Buckeye Company has provided the following data for maintenance cost:

	Prior Year	Current Year
Machine hours	15,700	17,900
Maintenance cost	$32,500	$35,140

Maintenance cost is a mixed cost with variable and fixed components. The fixed and variable components of maintenance cost are closest to:

	$32,500 per year plus $1.20 per machine hour
	$21,480 per year plus $.833 per machine hour
	$13,660 per year plus $1.20 per machine hour
	$13,660 per year plus $.833 per machine hour