Electricity costs at Halladay Corporation's manufacturing plant are listed below. March April May June July August September October November Machine- Hours 4,270 4,229 4,236 4,325 4,297 4,310 4,242 4,304 4,220 Utility Cost $39,633 $39,325 $39,452 $ 39,921 $ 39,767 $39,798 $39,454 $ 39,831 $39,238 Halladay's Management has determined that the plant's electricity cost is a mixed cost that depends on machine-hours used at the plant. Required: Estimate the variable cost per machine-hour and the fixed cost per month using the high-low method. (Round your variable cost to 2 decimal places and fixed cost to the nearest dollar amount. Be sure to round variable cost to 2 decimal places in all intermediate calculations. Omit the "$" sign in your response.) Variable cost Fixed cost A tA At an activity level of 8,500 machine-hours in a month, Curt Corporation's total variable production engineering cost is $708,900 and its total fixed production engineering cost is $168,210. What would be the production engineering cost per machine-hour, both fixed and variable, at an activity level of 8,900 machine-hours in a month? Assume that this level of activity is within the relevant range. (Do not round intermediate calculations.) Production Engineering Cost Per Machine-hour