Okafor Company manufactures skis. The cost accountant wants to calculate the fixed and variable costs associated with the use of machinery, based on the high-low method. Data for the past six months are shown below. What would be the estimated total machinery cost at a level of 200 machine hours (Round to two decimal places if necessary!)? Month Machinery Costs Machine Hours September October November December January February $24,500 32.200 34,400 23,800 20,000 34,000 480 630 720 560 400 750 $11.773 $11,000 $8.000 $12.000 Cashion Company produces chemical mixtures for pharmaceutical companies. Its factory has four mixing lines that mix chemical powders. Each line can produce up to 5,000 barrels per year. Each line needs one supervisor who is paid $34,000 of salary per year. If the company's normal operating (relevant) range is 16,000 to 19,000 barrels per year, how would the company consider the cost of salaries paid to supervisors? O Variable cost O Fixed cost Step cost Mixed cost