Thomas, Incorporated is preparing a budget for the coming year and requitres a breakdown of the cost of electrical power used in its factory into the fixed and vartable elements. The following data on the cost of power used and direct labor hours worked are avalabie for the last six months of this year Assuming that Thomat uses the high-low method of anolysls, the estimated variable cost of steam per direct labor hour is Multiplo Chaice 5786 . 5297 .5361 (3) 49