Slonaker Inc, has provided the following data concerning its maintenance costs:
April machine-Hours 5,799 & maintenance Cost $30,379. May machine hours 5,782 & maintenance cost $30,289. June machine-hours 5,764 & maintenance cot $30,237. July machine-hours 5,761 & $30,233. August machine-hours 5,717 & $30,078. September machine-hours 5,795 & maintenance cost $30,360. October machine-hours 5,809 and maintenance cost $30,388. November machine-hours 5,801 & maintenance cost $30,378. December machine-hours 5,785 & maintenance cost $30,318. 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.