25. Using the high-low method, calculate variable utilities costs per machine hour Cost Hours4900 January$ 8,200 February 13,600 March April 14,900 21,200 5,200 17,900 5,600 9,400 a. $0.33 b. $0.64 c. $0.50 d. $0.25 26. ABC Co. manufactures pens. During the most productive month of the year, 3,650 pens were manufactured at a total cost of $84,550. During its slowest month, the company made 1,250 pens at a cost of $46,150. Calculate the total fixed cost using the high-low method of cost estimation. a. $25,650 b. $28,300 c. $26,150 d. $27,800 27. For the purpose of analysis, mixed costs are generally: a. classified as fixed costs. b. classified as variable costs. c. classified as period costs. d. separated into their variable and fixed mponents 28. Tucker Co. manufactures office furniture. Duri.g the most productive month of the year, 3,600 desks were manufactured at a total cost of $192,000. In its slowest month, the company made 1,200 desks at a cost of $72,000. Using the high-low method of cost estimation, total fixed costs per month are: a. $120,000 b. $12,000. c. $72,000. d. $11,600