Emerald Company uses the high-low method to analyze cost behavior. It has determined that machine hours best drive the company's utilities cost. The company's relevant range of activity varies from a low of 600 machine hours to a high of 1,200 machine hours, with the following data being available for the rst six months of the year: I _--IlI-- _--llI-- _--llI-- The xed utilities cost per month for Emerald is: 0 $4,076. 0 $3,440. 0 $4,436. 0 $4,776