The following information is available for maintenance costs for the first 6 months of the year.

	Maintenance costs	Machine hours
January	$ 5,200	2,900
February	$ 11,200	5,400
March	$ 10,960	6,100
April	$ 7,040	3,500
May	$ 7,220	3,100
June	$ 8,900	4,700

Use the high low method to find the variable cost per machine hour based on this information. Note that you are choosing a high point and a low point for this cost function (you cannot mix and match the x and y's that determine a point. Think about whether you should choose the high or low based on activity or cost.

Round your answer to the nearest penny.

	a.	1.20 per Machine hour
	b.	1.80 per Machine hour
	c.	.56 per Machine hour
	d.	.42 per Machine hour
	e.	2.40 per Machine hour