The controller of Billings Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Month Total Maintenance Costs Total Machine Hours January $2,774 3,000 February 3,041 3,961 March 3,581 6,027 April 4,524 7,877 May 3,243 4,982 June 4,974 8,000 Determine the fixed and variable cost components using the high-low method. (Round variable cost to 2 decimal places, e.g. 10.50, and the other answer to 0 decimal places, e.g. 125.) Variable Cost per machine hour $ Fixed Cost $