Denapasa Manufacturing leases a vacuum cleaning system for a basic monthly fee plus an aditional cost per hour used above a given minimum for each month. Given below is the information for the most recent six-month period on the number of machine hours of use and the total cst under this lease.

Month	Machine Hours	Total Cost
7	6,300	$58,200
8	4,400	49,935
9	4,700	52,390
10	5,200	54,440
11	5,600	56,620
12	5,000	53,800

You are to provide information for planning concerning the variable and fixed cost elements in this lease. Use the high-low method to (a) determine the variable cost per machine hour and (b) compute the fixed and variable costs for months 7 and 8.