Direct Labor$-$Hours Maintenance Cost Incurred

January $5,000$ $ $2,900$

February $4,0002,500$

March $7,0003,200$

April $8,0003,400$

May $3,0002,100$

June $9,0004,000$

July $6,0003,100$

August $2,0001,900$

Knowledge Check $01$

Using the high$-$low method, what is the variable cost?