Eagle Manufacturing has incurred the following machine maintenance costs over the last twelve months. month Units (machine hours) Total costs ($) January 10,000 15.500 February 15,000 16,233 March 12,750 18,186 April 13,268 19,125 May 9,256 11,159 June 10,335 15,117 July 13,295 18,998 August 12,652 17,874 September 9,964 10,685 October 10,865 16,853 November 11,569 17,365 December 14,639 19,931 Use the high-low method to estimate the variable cost per machine hour and the fixed cost per month