The controller of Cullumber Industries has collected the following monthly expense data for use in analyzing the cost behaviour of maintenance costs. (a1) Determine the variable cost component using the high-low method. (Round answers to 2 decimal places, e.g. 2.25.) Variable cost per machine hour $ Determine the fixed cost component using the high-low method. Fixed costs \$ Current Attempt in Progress The following data were taken from the records of Sandhill Manufacturing Company for the fiscal year ended December 31, 2022