Felinas Inc. produces floor mats for cars and trucks. The owner, Kenneth Felinas, asked you to assist him in estimating his maintenance costs. Together, Mr. Felinas and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours:

Month	Maintenance Expense			Machine Hours
1	$	3,420			2,350
2		3,610			2,450
3		3,790			2,550
4		3,920			2,580
5		3,920			2,430
6		4,280			2,590
7		3,910			2,570
8		3,720			2,540
9		3,440			2,360
10		3,060			2,230
11		2,930			1,680
12		3,180			2,220

Using the high-low method, total monthly fixed cost is calculated to be: (Round your variable cost per unit to two decimal places.)

Multiple Choice

• $264.

• $200.

• $438.

• $144.

• $488.