Elektra Coffee Machine Company is working on estimating cost for indirect labor. The company has decided to use machine hours to predict indirect labor cost. Elektra has the following data for the past 6 months

Month	Machine Hours	Indirect Labor Cost
Oct	600	$750
Nov	650	775
Dec	420	550
Jan	500	650
Feb	450	570

Using the high-low method, compute the fixed cost element (to the nearest whole dollar).

Group of answer choices

$225

$411

$138

$364