The controller of Furgee Industries has collected the following monthly expense data for use in analyzing the cost behaviour of maintenance costs.

Month		Total Maintenance Costs			Total Machine Hours
January		$1,860			250
February		2,310			300
March		2,760			450
April		3,470			640
May		2,460			350
June		3,860			650

(a1)

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Determine the variable cost component using the high-low method.

Variable cost per machine hour

$