The controller of Concord 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		$2,970			300
February		3,020			360
March		3,620			510
April		4,520			680
May		3,220			510
June		6,130			700

(a1)

Determine the variable cost components using the high-low method. (Round variable cost to 2 decimal places e.g. 12.25.)

Variable cost per machine hour

$