Perficient Ltd has accumulated the following data for the most recent 6- month period. Month January February March April May June Machine hours Maintenance services cost 41,000 $53,000 18,000 $30,000 21,000 $40,000 8,100 $18,000 13,400 $25,000 9,000 $19,000 Management believes that the maintenance services cost is a mixed cost that depends on machine hours. Using the high-low method to estimate the variable component of this cost, the estimate would be closest to: A. $1.06 per machine hour B. $0.94 per machine hour C. $0.69 per machine hour D. $1.56 per machine hour