Manning Corp. needs to determine the variable utilities rate per machine hour in order to estimate cost for August. Relevant information is as follows.

Month	Machine Hours Worked	Utilities Cost
April	4,500	$9,060
May	4,200	9,440
June	6,500	10,725
July	7,000	11,400

Manning anticipates using 8,000 hours of machine time in August. The company uses the high-low method to analyze costs. Required: A. Calculate the variable component of the utilities cost.

B. Calculate the fixed component of the utilities cost C. Using the data calculated above, estimate the utilities cost for August..