Using the High-Low Method, Calculate Variable Utilities Costs Per Machine

Multiple Choice

Using the high-low method, calculate variable utilities costs per machine hour. ? $$\begin{array} { l c c } & \text { Cost } & \text { Machine Hours } \\\text { January } & \$ 8,200 & 14,900 \\\text { February } & 13,600 & 21,200 \\\text { March } & 5,600 & 5,200 \\\text { April } & 9,400 & 17,900\end{array}$$ ?

A) $0.33
B) $0.64
C) $0.50
D) $0.25