The controller of Gutierrez 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		$2,670			2,850
February		3,250			4,050
March		3,900			6,150
April		4,540			8,050
May		3,470			5,400
June		5,112			8,400

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

Variable cost

$

per machine hour

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

Fixed cost

$