What is the Manufacturing Cycle Efficiency? 11. Use High-Low to find the fixed and variable costs. Machine Month Costs Hours 12345678 $1,730,890 15,820 $1,753,860 13,980 $1,562,890 11,550 4 $1,389,940 9,900 5 $1,200,300 7,950 $1,870,000 7,200 $1,514,900 10,260 $1,555,200 12,320 9 $1,706,130 14,730 10 $1,781,060 15,960 11 $2,101,610 17,140 12 $2,162,230 18,290 13 $3,500,280 18,940 14 $2,017,920 18,050 15 $1,991,870 16,840 16 $1,839,080 15,390 17 $1,738,730 14,150 18 $1,575,150 12,860 Totals $30,954,690 251,970