The controller of Wildhorse 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		$ 3,113			4,126
February		3,537			4,716
March		4,244			7,074
April		5,305			9,314
May		3,773			5,895
June		5,768			9,436

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

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

Fixed costs

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