Maintenance costs at the Apple Inc. factory are listed below: Machine-hours Maintenance Cost March 3,627 $ 54,384 April 3,588 53,980 May 3,637 54,453 June 3,638 54,491 July 3,572 53,843 August 3,611 54,196 September 3,644 54,550 October 3,609 54,181 November 3,669 54,767 Management believes that maintenance cost is a Management believes that maintenance cost is a mixed cost that depends on machine-hours, Use the high-low method to estimate the variable and fixed components of this cost. Compute the variable component first and round off to the nearest whole cent. Compute the fixed component second and round off to the nearest whole dollar. These estimates would be closest to: a. $9.53 per machine-hour; $19,801 per month b. $9.12 per machine-hour; $21,309 per month c. $0.10 per machine-hour; $54,382 per month d. $15.00 per machine-hour; $54,316 per month Which one of the following would not be classified as a fixed manufacturing overhead? a. Factory rent b. Depreciation on equipment c. Property taxes d. Power