January February March April May June Machine Hours 2,000 2,500 3,000 2,400 2,800 2,200 Electricity Cost $4,800 5,200 5,400 5,000 5,600 5,000 Using the high-low method, what is the estimated electricity cost per machine hour? $.80 O $1.00 $.60 $1.67 O (2) 3ha Refer to Alfurat Company. What ?is the labor efficiency variance a. $3,780 F O d. $3,825 U 0 b. $3,780 U O c. $3,825 F O Refer to Alfurat Company. Assume that the company computes the material price variance on the basis of material issued to production. What is ?the total material variance $1,050 F O $3,030 F O $1,050 0 0 $3,030 U 0 January February March April May June Machine Hours 2,000 2,500 3,000 2,400 2,800 2,200 Electricity Cost $4,800 5,200 5,400 5,000 5,600 5,000 Using the high-low method, what is the estimated electricity cost per machine hour? $.80 O $1.00 $.60 $1.67 O (2) 3ha Refer to Alfurat Company. What ?is the labor efficiency variance a. $3,780 F O d. $3,825 U 0 b. $3,780 U O c. $3,825 F O Refer to Alfurat Company. Assume that the company computes the material price variance on the basis of material issued to production. What is ?the total material variance $1,050 F O $3,030 F O $1,050 0 0 $3,030 U 0