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

Month Total Maintenance Costs Total Machine Hours

January $2,860 320

February 3,160 370

March 3,760 520

April 4,660 670

May 3,360 520

June 5,260 720

(a1)

Determine the variable cost components using the high-low method.(Round answer to 2 decimal places e.g. 2.25.)

Variable cost per machine hour$

(a2)

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

Total fixed costs$