QUESTION 26 Deng Corporation's activity for the first six of the current year is as follows: January February March April May June Machine Hours 12,000 3,000 12,400 1,900 1,800 12,100 Electrical Cost $ 1,560 $ 2,200 $ 1,750 $ 1,520 $ 1,480 $ 1,600 Using the high-low method, the fixed portion of the electrical cost each month would be: (Round your intermediate calculations to 2 decimal places.) $400 $760 $280 $190