The management of Casablanca Manufacturing Corporation believes that

machine$-$hours is an appropriate measure of activity for overhead cost. Shown

below are machine$-$hours and total overhead costs for the past six months:

Using the high$-$low method of analysis, the estimated variable cost per machine hour is

closest to:

A$)$ $$0\mathrm{.}82$

B$)$ $$0\mathrm{.}87$

C$)$ $$1\mathrm{.}15$

D$)$ $$1\mathrm{.}22$