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(Round the variable cost to the nearest cent.) Using the high-low method, the variable utilities cost per machine hour is Requirement 2. What is the fixed cost of utilities each month? Let's begin by determining the formula that is used to calculate the fixed cost component. Using the high-low method, the fixed cost of utilities each month is The total costs when 1,220 machine hours are used is 1: Data Table 2: Requirements Using the high-low method, answer the following questions: 1. What is the variable utilities cost per machine hour? 2. What is the fixed cost of utilities each month? 3. If Coughlin Company uses 1,220 machine hours in a month, what will its total costs be? (1) Change in cost Change in volume Highest cost (4) Change in cost Change in volume Highest cost Highest volume Lowest cost Lowest volume Total operating cost Highest volume Total variable cost Lowest cost Lowest volume Total utilities cost Highest volume Total variable cost Change in cost Lowest cost Change in volume Lowest volume Total operating cost (3) Highest cost Change in cost Change in volume Highest cost Highest volume Lowest cost Lowest volume Total utilities cost Total variable cost Total variable cost