Utility costs at one of Hannemann Corporation's factories are listed below:

		Machine-Hours	Utility Cost
	March	5,021	$52,824
	April	5,076	$53,287
	May	5,074	$53,263
	June	5,040	$52,991
	July	5,087	$53,371
	August	5,073	$53,251
	September	5,075	$53,252
	October	5,034	$52,916
	November	5,062	$53,137

Management believes that utility cost is a mixed cost that depends on machine-hours.

Required:

Estimate the variable cost per machine-hour and the fixed cost per month using the high-low method.