Please complete the below question of management accounting correctly. There are two images i am providing please check and solve the question correctly. Please solve both the parts . Read the question carefully

The controller of Gutierrez Industries has collected the following monthly expense date for use in analyzing the cost behaviour of maintenance costs: Total Total Maintenance Machine Month Costs Hours January $2,740 2,700 February 3,100 4.400 March 3,600 6,050 April 4,520 8,000 May 3,590 5,350 June 5,932 8,400 Determine the variable-cost component using the high-low method. (Round answer to 2 decimal places e.g. 12.25.) Variable cost $ per machine hourDetermine the fixed cost component using the high-low method. Fixed cost