Electrical costs at one of Reifel Corporation's factories are listed below:

	Machine-Hours	Electrical Cost
March	413	$7,371
April	506	$7,740
May	435	$7,447
June	486	$7,660
July	499	$7,704
August	461	$7,563
September	467	$7,571
October	458	$7,522
November	425	$7,403

Management believes that electrical cost is a mixed cost that depends on machine-hours. Using the high-low method, determine the variable and fixed costs:

(Please show work!)