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The controller of Rather Production has collected the following monthly cost data for analyzing the behavior of electricity costs. (a) Determine the fixed costs and unit variable costs using the high-low method. Total fixed costs $ Variable cost per machine hour $ By what amount does this differ from March's observed cost for 500 machine hours? Amount differ $ eTextbook and Media C). What electricity cost does the cost equation estimate for a level of activity of 700 machi Electricity cost \$ By what amount does this differ from June's observed cost for 700 machine hours