Exercise 19-5 (Part Level Submission)

The controller of Dousmann Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs.

Month		Total Maintenance Costs		Total Machine Hours
January		$2,750		3,500
February		3,000		4,000
March		3,600		6,000
April		4,500		7,900
May		3,200		5,000
June		5,000		8,000

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

$