Direct Maintenance Cost Labor-Hours Incurred January 5,000 $ 2,900 February 4,000 2,500 March 7,000 3,200 April 8,000 3,400 May June July 3,000 2,100 9,000 4,000 6,000 3,100 August 2,000 1,900 Knowledge Check 01 Using the high-low method, what is the variable cost? O $2 per direct-labor hour. $2.31 per direct-labor hour O$0.30 per direct-labor hour. $3.33 per direct-labor hour.