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Utility costs at one of Helker Corporation's factories are listed below: Machine-Hours Utility Cost January 4,711 $34,799 February 4,780 $35,138 March 4,704 $34,762 April 4,768

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

Machine-Hours Utility Cost
January 4,711 $34,799
February 4,780 $35,138
March 4,704 $34,762
April 4,768 $35,093
May 4,723 $34,872
June 4,721 $34,840
July 4,759 $35,053
August 4,730 $34,918
September 4,720 $34,834

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. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

Variable cost per machine-hour $
Fixed cost per month $

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