Data concerning NikNik Corporation's activity for the 6 months appear below: Machine Electrical Cost Hours January P3,120 4,000 February 4,460 6,000 March 3,500 4,800 April 5,040 5,800 May 2,900 3,600 June 3,200 4,200 Using the high-low method of analysis, estimate the variable electrical cost per machine hour (nearest centavo). e.g. 1405.688888, Type 1405.69