Deidoro 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: Note: Round your intermediate calculations to 2 decimal places.

Multiple choice:

A: $13,660 per year; $1.200 per machine hour

B: $32,500 per year; $1.200 per machine hour

C: $13,660 per year; $1.963 per machine hour

D: $32,500 per year; $1.963 per machine hour