} ) Electrical costs at one of Kantola Corporation's factories are listed below . } ) Machine - Hours Electrical Cost February* 3.570 $36.405 March 3. 580 $36.493 April 3. 5 53 $36. 302 May 3. 627 $36. 833 JUHTIE 3.625 $36. 800 July 3. 505 $36.360 ALIELIST 3. 540 $36. 237 September 3. 542 $36. 213 October 3. 593 $36.577 Management believes that Electrical cost is a mixed cost that depends on machine - hours . Use the high - low method to estimate the variable and fixed components of this cost Compute the variable component first . rounding off to the nearest whole cent . Then compute the fixed component . rounding off to the nearest whole dollar . Those Estimates are closest to ." A ) 50. 14 per machine - hour : $36. 336 per month $ ) $10. 19 per machine - hour : $36. 470 per month [ 1 57. 48 per machine- hour : $9. 708 per month D j $7. 29 per machine- hour : $10. 392 per month Learning Objective : 01- 05 Analyze a mixed cost using & scattergraph plot and the high- low method