Barkoff Enterprises, which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. The company's relevant range of activity varies from a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the first six months of the year:

Month	Utilities				Machine Hours
January	$	8,700				800
February		8,360				720
March		8,950				810
April		9,360				920
May		9,625				950
June		9,150				900

The variable utilities cost per machine hour for Barkoff is:

		$4.50.
		$0.18.
		$5.50.
		$5.00.
		None of the answers is correct.