Electrical costs at one of Vanartsdalen Corporation's factories are listed below: Machine Hours Electrical Cost. January February 2388 $ 34,213 2356 $ 33,912 March 2380 $ 34,133 April 2335 $ 33,717 May 2312 $ 33,514 June 2360 $ 33,943 July 2304 $ 33,428 August 2314 $ 33,530 September 2378 $ 34,100 Management believes that electrical cost is a mixed cost that depends on machine-hours. Using the high-low method to estimate the variable and fixed components of this cost, these estimates would be closest to: