Hiss Corporation's activity for the last six months is as follows:

	Machine Hours			Electrical Cost
July	2,000			$	1,560
August	3,000			$	2,280
September	2,400			$	1,750
October	1,900			$	1,520
November	1,800			$	1,450
December	2,100			$	1,600

Using the high-low method of analysis, the estimated fixed cost per month for electricity is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $260

• $280

• $210

• $235