Wigley Inc. has provided the following data concerning its maintenance costs: Machine-Hours Maintenance Cost January........... 4743 36612 February......... 4833 37098 March............ 4756 36693 April............. 4796 36902 May............. 4744 36619 June............. 4750 36669 July............. 4772 36757 August......... 4759 36687 September... 4752 36646 Management believes that maintenance 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. Show your work