Nation's Capital Fitness, Inc. operates a chain of fitness centers in the Washington, D.C., area. The firm's controller is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the firm's equipment maintenance costs must be determined. The accounting staff has suggested the use of the high-low method to develop an equation, in the form of Y = a + bx, for maintenance costs. Data regarding the maintenance hours and costs for last year are as follows: Hours of Maintenance Service 560 470 260 490 360 470 Month January February March April May June July August September October November December Total Average 360 430 460 350 340 330 4,880 407 * Maintenance Costs $ 5,380 4,260 2,800 4,250 3,050 4,160 3,020 3,570 3,960 3,210 3,250 3,050 $43,960 $ 3,663* *Rounded 4-a. Compute the variable cost per hour and the fixed cost per hour at 660 hours of activity. (Round your answers to 2 decimal places.) Variable cost per hour Fixed cost per hour 4-b. Why is the fixed cost per hour possibly misleading? O Because it will not change as the number of hours changes. O Because it will change as the number of hours changes