The controller of Gutierrez Industries has collected the following monthly expense data for use in analyzing the cost behaviour of maintenance costs: Total Total Maintenance Machine Month Costs Hours January $2,750 2,900 February 3,050 4,050 March 3,850 6,100 April 4,570 8,000 May 3,410 5,250 June 5,038 8,100 Determine the variable-cost component using the high-low method. (Round answer to 2 decimal places e.. 12.25.) Variable cost per machine hour Determine the fixed cost component using the high-low method. Fixed cost 5