The controller of Carla Vista Production has collected the following monthly cost data for analyzing the behavior of electricity costs.

$\backslash$table$[[,$Total,$],[$Electricity Costs,$\backslash$table$[[$Total$],[$Machine Hours$]],],[$January$,$$$2,650,200],[$February$,3,100,320],[$March$,3,570,450],[$April$,4,750,695],[$May$,3,160,500],[$June$,4,910,750],[$July$,4,130,630],[$August$,3,810,580],[$September$,5,060,680],[$October$,4,390,610],[$November$,3,290,320],[$December$,8,920,770]]$

$($a$)$

Your answer is incorrect.

Determine the fixed costs and unit variable costs using the high$-$low method.

Total fixed costs

$

Variable cost per machine hour

$