A controller is interested in analyzing the fixed and variable costs of indirect labor as related to direct labor hours. The following data have been accumulated: Indirect Direct Labor Month Labor Cost March April May June July August P2,880 3,256 2,820 3,225 Hours 425 3,200 545 440 560 540 3,200 495 Required: Determine the amount of the fixed portion of indirect labor expense and the variable rate for indirect labor expense, using the high and low points method. (Round the variable rate to three decimal places and the fixed cost to the nearest whole PESO.)