Part III High-low method of separating costs. The Mooney Company has accumulated the following data over a six-month period: Machine Electricity Expense Hours 460 620 580 680 320 720 3.380 s 25,000 30,000 28,000 35,000 22,000 38,000 $178.000 August... September... October December.. Instructions: low method Separate the electricity expense into its fixed and variable components using the high- Machine Hours Electricity Expense High volume Low volume.. Difference...u Variable cost permachine hour: Total fixed cost