Lichtenstein Imports needs to determine the variable utilities rate per machine hour in order to estimate cost for August. Relevant information is as follows.

Month	Machine Hours Worked				Utilities Cost
April		4,600				9,660
May		4,400				9,540
June		6,700				10,925
July		7,400				11,800

Lichtenstein anticipates producing 5,200 units in August, each unit requiring 3.0 hours of machine time. The company uses the high-low method to analyze costs. Required: A. Calculate the variable and fixed components of the utilities cost. B. Using the data calculated above, estimate the utilities cost for August.