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Rubberfelt Incorporated produces floor mats for cars and trucks. The owner, Johnny Traction, asked you to assist him in estimating his maintenance costs. Together, Mr

Rubberfelt Incorporated produces floor mats for cars and trucks. The owner, Johnny Traction, asked you to assist him in estimating his maintenance costs. Together, Mr. Traction and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours:
Month Maintenance Expense Machine Hours
1 $ 3,1202,200
23,3102,300
33,4902,400
43,6202,430
53,6202,280
63,6802,440
73,6102,420
83,4202,390
93,1402,210
102,8802,080
112,7801,690
122,9402,070
Using the high-low method, total monthly fixed cost is calculated to be:

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