) The following information is available for a company's utility cost for operating its macil our months Month Machine hours Utility cost January February March 1010 1910 2620 710 $ 7560 s 7120 o $ 8100 April 5380 Using the high-low method, the estimated variable cost per unit for utilities is: A) $7.27. C) $7.58. E) $1.42 B) $4.51. D) $3.09