Reference: 06-06
Johnson Company Has Provided the Following Data for the First

Multiple Choice

Reference: 06-06
Johnson Company has provided the following data for the first five months of the year: $$\begin{array} { | l | l | l | } \hline & \text { Machine Hours } & \text { Lubrication Cost } \\\hline \text { January } & 120 & \$ 750 \\\hline \text { February } & 160 & \$ 810 \\\hline \text { March } & 200 & \$ 870 \\\hline \text { April } & 150 & \$ 795 \\\hline \text { May } & 170 & \$ 825 \\\hline\end{array}$$
-Using the high-low method of analysis, the estimated variable lubrication cost pe? machine hour is closest to?

A) $1.25.
B) $1.50.
C) $1.40.
D) $0.67.