The controller of Furgee Industries has collected the following monthly expense data for use in analyzing the cost behavior of…

The controller of Furgee Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs.
Month Total Maintenance Costs Total Machine Hours
January $2,820 320
February 3,320 470
March 3,920 620
April 4,820 570
May 3,520 520
June 5,390 720
(a)Determine the variable cost components using the high-low method. (Round variable cost to 3 decimal places e.g. 12.250.)
Variable cost per machine hour $_____________