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Maintenance costs at Seaside Manufacturing over the past six months are listed in the following table. Month Maintenance cost Machine hours January $13,600 15,500 February

Maintenance costs at Seaside Manufacturing over the past six months are listed in the following table.

Month

Maintenance cost

Machine

hours

January

$13,600

15,500

February

$14,720

16,900

March

$12,060

13,800

April

$14,480

16,600

May

$15,180

17,600

June

$13,200

15,000

Using the highlow method, what would the variable maintenance cost per machine hour be?

A. $$1.22

B.$0.86

C.$0.82

D.$ 0.87

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