The controller of Rather Production has collected the following monthly expense data for analyzing the cost behavior of electricity costs.

$\backslash$table$[[,\backslash$table$[[$Total$],[$Electricity Costs$]],\backslash$table$[[$Total$],[$Machine Hours$]]],[$January$,$$$2,500,300],[$February$,3,000,350],[$March$,3,600,500],[$April$,4,500,690],[$May$,3,200,400],[$June$,4,900,700],[$July$,4,100,650],[$August$,3,800,520],[$September$,5,100,680],[$October$,4,200,630],[$November$,3,300,350],[$December$,5,860,720]]$

$($a$)$

Determine the fixed$-$ and variable$-$cost components using the high$-$low method.

Fixed$-$costs

Variable cost per machine hour $