The following machine hours used and the relevant costs for a $6$ month period is given to you:

Month Machine Hours Total costs

January $8,250$ $$26,000$

February $8,300$ $$26,200$

March $8,450$ $$26,700$

April $8,050$ $$25,600$

May $8,100$ $$25,900$

June $8,350$ $$26,400$

A Determine the fixed and variable costs incurred by the firm.

B Determine the projected total costs for July with an expected activity level of $8,500$ machine hours.