Farnor, Inc., would like to estimate the variable and fixed components of its electrical costs and has compiled the following data for the last four months of operations.

	Machine Hours	Electrical costs
January	30	$75
February	42	$90
March	35	$81
April	20	$68

Using the high-low method of analysis calculate

A. the estimated variable cost per machine hour for electricity.

B. the estimated fixed cost per machine hour.