Hiss Company's activity for the last six months is as follows: Month July August September October November December Machine Hours Electrical Cost 2.000 51.560 3.000 $2.230 2.400 $1.750 1.000 $1.520 1.800 $1.450 2.100 $1.600 Hiss Company's electrical cost includes a fixed component and a variable component proportion to machine hours. Using the high-low method, the estimated variable electrical cost per machine hour is. A) $0.40. B) 50.69 C) $0.70. D) S0.67 Using the high-low method, the estimated monthly fixed component of the electrical cost is! A) $260. B) $235. C) 5280 D) S800