Exercise 11-3 (Part Level Submission) The controller of Flounder Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Total Total Month Maintenance Costs Machine Hours January February March April May June 53,150 3,190 3,790 4,690 300 360 510 680 510 700 6,550 (a1) Determine the variable cost components using the high-low method. (Round variable cost to 2 decimal places e.g. 12.25.) Variable cost per machine hour