this is 1 problem with 2 pictures of data

Shary Winds, Inc is working on forecasting models for next year and needs a breakdown of the manufacturing overhead cost into the fixed and variable components. The following data on the OH cost and machine hours are available for the past six months. Required: 1. Assume that Shary Winds uses the high-low method of analysis, determine the variable OH cost per machine hour and monthly fixed cost 2. How many units do they need to sell to breakeven in one month