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

$\backslash$table$[[,$Total,$],[$Month$,\backslash$table$[[$Total$],[$Maintenance Costs$]],\backslash$table$[[$Machine Hours$]]],[$January$,$$$2,590,330],[$February$,2,890,380],[$March$,3,490,530],[$April$,4,390,660],[$May$,3,090,530],[$June$,5,470,730]]$

$($a$1)$

Determine the unit variable costs using the high$-$low method for this mixed cost. $($Round answer to $2$ decimal places e$.$g$.2\mathrm{.}25.)$

Variable cost per machine hour $

DETERMINE THE FIXED COSTS USING HIGH$-$LOW METHOD FOR THIS MIXED COST.