Direct Labor-Hours	Maintenance Cost Incurred
January	5,000	$ 2,900
February	4,000	2,500
March	7,000	3,200
April	8,000	3,400
May	3,000	2,100
June	9,000	4,000
July	6,000	3,100
August	2,000	1,900

Knowledge Check 01

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

multiple choice

$2 per direct-labor hour.

$2.31 per direct-labor hour.

$0.30 per direct-labor hour.

$3.33 per direct-labor hour.