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The controller of Crane Production has collected the following monthly expense data for analyzing the cost behavior of electricity costs. Total Machine Hours 230 370 460 695 Total Electricity Costs $2,620 3,010 3,590 4.770 3,240 4,850 4,100 3.850 5.110 4,300 3,310 6,680 January February March April May June July August September October November December 400 790 620 550 680 620 370 810 Determine the found and variable cost components using the high low method. Fixed costs $ Variable costs $ e Textbook and Media What electricity cost does the cost equation estimate for a level of activity of 460 machine hours? Electricity costs $ By what amount does this differ from March's observed cost for 460 machine hours? Amount differ $ What electricity cost does the cost equation estimate for a level of activity of 790 machine hours? Electricity costs $ By what amount does this differ from June's observed cost for 790 machine hours? Amount differ $