Company W displays the following indirect manufacturing costs at various levels of direct labor hours and machine hours for the past 4 months. It takes 2 hours mod and 4 hours machine to make a unit of finished product.

Month	Hours of direct labor	Machine hours	Indirect manufacturing costs
January	2,500 hours	5,000	$7,000
February	1,500 hours	3,000	$5,000
March	2,000 hours	4,000	$5,500
April	3,000 hours	6,000	$8,000

Assuming the cost driver is machine hours and using a simple regression analysis or least squares determine:

Fixed monthly cost:_________

Variable cost per hour machine:_________

Total cost for 2,000 products:_________