Burmer Co. has accumulated data to use in preparing its annual profit plan for the upcoming year. The cost behavior pattern of the maintenance costs must be determined. The accounting staff suggested that linear regression be employed to derive an equation for maintenance hours and costs. Data regarding the maintenance hours and costs for the last year and the results of the regression analysis are as follows:

		Maintenance		Machine
Month		Costs		Hours
Jan.		$ 5,040		620
Feb.		3,600		420
Mar.		4,320		520
Apr.		3,380		390
May		5,220		650
June		3,550		400
July		3,640		430
Aug.		5,360		680
Sept.		5,110		640
Oct.		4,860		610
Nov.		3,960		460
Dec.		3,790		440
Sum		$ 51,830		6,260
Avg.		$4,319.167		521.667

1. Using the high-low method, unit variable cost is calculated to be:
2. Using the high-low method, total monthly fixed cost is calculated to be:
3. Using the high-low method, the estimated cost for 450 machine hours would be: