Viscount Corporation has a machining capacity of 200,000 :lours per year. Utilization of capacity is normally 755%; it has been as low as 40% and as high as 90%. An analysis of the accounting records revealed the following selected costs; At a 40% Utilization Rate At a 90% Utilization Rate Cost A: Total 8440:000 8440:000 Per hour 85.5 "' Cost B: Total 1' 31:944=000 PEI hour 810.80 810.80 Cost C: Total 8680:000 SL330=000 Per hour 88.50 8139 Viscount uses the highlow method to analyze cost behavior