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		$2,590			280
February		3,140			330
March		3,890			480
April		4,980			670
May		3,390			380
June		5,390			680

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

Variable cost per machine hour

$

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

Fixed costs

$