Cullumber Co. gathered the following information on power costs and factory machine usage for the last six months: Factory Machine Month January Power Cost Hours $27,340 15,300 February 34,572 20,400 March 31,870 18,200 April 25,210 14,600 May 22,840 13,000 June 19,700 10,000 Using the high-low method of analyzing costs, answer the following questions and show computations to support your answers.