Required information [The following information applies to the questions displayed below.] Nation's Capital Fitness, Inc., operates a chain of fitness centers in the Washington, D.C., area. The firm's controller is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the firm's equipment maintenance costs must be determined. The accounting staff has suggested the use of the high-low method to develop an equation, in the form of Y= a + bx, for maintenance costs. Data regarding the maintenance hours and costs for last year are as follows: Month Hours of Maintenance Service 540 Maintenance Costs $ 5,066 January February 470 4,200 March 300 2,810 April 470 4,300 May 320 3,010 June 440 4,170 July 340 3,100 August 420 3,560 September 500 4,040 October 350 3,290 November 340 3,160 December 330 3,030 Total 4,820 $43,736 402-> $ 3,645 Average *Rounded 4-a. Compute the variable cost per hour and the fixed cost per hour at 640 hours of activity. (Round your answers to 2 decimal places.) Variable cost per hour Fixed cost per hour 4-b. Why is the fixed cost per hour possibly misleading? O Because it will not change as the number of hours changes. Because it will change as the number of hours changes