Moore Company would like to determine the variable utilities rate per direct machine hour in order to estimate cost for August. Relevant information is as follows.

Month	Machine Hours Worked	Utilities Cost
April	4,800	P4,149
May	5,200	4,300
June	5,600	4,482
July	6,000	4,804

Moore anticipates producing 3,800 units in August, with each unit requiring 1.5 hours of machine time. The company uses the high-low method to analyze costs.

a. Calculate the variable and fixed components of the utilities cost.

b. Using the data calculated above, estimate the utilities cost for August.