Please show work. Thanks.

The following data is available regarding costs and units:

Observation Machine-hours Total Operating Costs

January 4,000 $45,900

February 5,000 52,500

March 3,400 44,025

April 4,400 48,000

May 4,500 49,200

Required:

a. Use the high-low method to determine variable cost per unit and the fixed costs.

b. If June's estimated machine-hours total 4,200, what are the total estimated costs of the Machining Department? What are the costs per hour?

Variable Cost Per Unit ___________________________________

Fixed Costs ____________________________________

Costs @ 4,200 units ____________________________________

Cost Per Hour @ 4,200 ____________________________________