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

$\backslash$table$[[,\backslash$table$[[$Total$],[$Electricity Costs$]],\backslash$table$[[$Total$],[$Machine Hours$]]],[$January$,$$$2,620,230],[$February$,3,010,370],[$March$,3,590,460],[$April$,4,770,695],[$May$,3,240,400],[$June$,4,850,790],[$July$,4,100,620],[$August$,3,850,550],[$September$,5,110,680],[$October$,4,300,620],[$November$,3,310,370],[$December$,9,000,810]]$

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

Total fixed costs

$

Variable cost per machine hour

$

What electricity cost does the cost equation estimate for a level of activity of $460$ machine hours?

Electricity cost $

By what amount does this differ from March's observed cost for $460$ machine hours?

Amount differ

$