Machine hours and electricity costs for Figs Industries for 2019 were as follows: Month January February March April May June July August September October November December Machine Hours Electricity Costs 4,800 Php22,080 5,568 25,200 3,648 16,200 5,952 27,600 7,296 33,900 6,336 26,400 7,872 29,700 6,720 27,300 3,840 18,600 7,104 31,200 9,024 37,200 8,064 33,300 35. Using the high-low method, determine the variable electricity cost per machine hour (round off your answer to the nearest centavo). 36. Using the high-low method, determine the estimated fixed electricity costs per month 37. Using the high-low method, estimate the electricity costs for a month in which 5,000 machine hours are worked