Swan, Inc. uses the high-low method to analyze cost behavior. The company observed that at 20,000 machine hours of activity, total maintenance costs averaged $32.90 per hour. When activity jumped to 26,000 machine hours, which was still within the relevant range, the average total cost per machine hour was $26.90. On the basis of this information, the fixed cost for Swan was: (Round your Intermediate calculations to 2 decimal places and final answer to nearest dollar amount.) Multiple Choice $658,000. $138,000. $180,000. $699,400. $520,000