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 30,000 $62,000 February 40,000 $74,500 March 37,500 $65,900 April 39,000 $68,750 May 42,300 $74,000 June 35,000 $64,500 Using the high-low method and the Willco data , a) calculate the variable maintenance cost per machine hour (round to three decimal places), and b) calculate the approximate fixed cost component of the monthly maintenance costs. Show your work.