Jorgenson Corporation has provided the following data for the first five months of the year. Machine Hours January February March April 240 320 400 300 340 Lubrication Cost $ 1,500 $ 1,600 $ 1,740 $ 1,580 $ 1,680 May Using the high-low method of analysis, the estimated variable lubrication cost per machine hour is closest to: Compton Corporation is a wholesale distributor of educational CD-ROMs. The company's records indicate the following: Units Sold Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income This Year 250,000 $1,250,000 875,000 375,000 222,000 $ 153,000 Last Year 200,000 $1,000,000 700,000 300,000 210,000 $ 90,000 Using the high-low method of analysis, what are the company's estimated variable selling and administrative expenses per unit