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

The controller of Sunland 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 $3,123 4,140
February 3,549 4,732
March 4,259 7,098
April 5,055 9,346
May 3,786 5,915
June 5,251 9,460

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 $__________

Determine the fixed cost components using the high-low method (Round your answer to zero decimal places e.g. 2,520)

Fixed cost $__________

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