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		$2,760			2,700
February		3,300			4,050
March		3,750			6,350
April		4,590			7,900
May		3,350			5,500
June		5,007			8,050

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

$