Willco Inc. manufactures electronic parts. They are analyzing their monthly maintenance costs to determine the best way to budget these costs in the future. They have collected the following data for the last six months.

Month	Machine Hours	Maintenance Costs
January	48,000	$98,000
February	64,000	118,500
March	59,500	103,900
April	59,800	109,750
May	67,300	118,000
June	56,000	97,700

Using the high-low method and the Willco data, calculate the variable maintenance cost per machine hour (round to three decimal places).

rev: 11_07_2013_QC_38812

	$1.281/hr.
	$0.915/hr.
	$1.062/hr.
	$1.036/hr.
	$1.852/hr.