Using the high-low method of analysis, the estimated variable cost per labor hour for maintenance is closest to: A) $0.83 B) $1.84 C) $1.30 D) $1.14 9. Using the high-low method of analysis, the estimated total fixed cost per month for maintenance is closest to: A) $440 B) $407 C) $470 D) $0 10.In the middle of the year, the price of Lake Corporation"s major raw material increased by 8%. How would this increase affect the company"s break-even point and margin of safety?