Please provide the solution to this general accounting question with accurate financial calculations.

Orion Textiles Ltd. needs to estimate its total overhead costs for the next fiscal year. The actual machine hours and total overhead costs for the past six months are: e January: $8,200 total overhead, 2,500 machine hours e February: $8,600 total overhead, 2,700 machine hours e March: $7,900 total overhead, 2,300 machine hours e April: $7,500 total overhead, 2,100 machine hours e May: $8,000 total overhead, 2,400 machine hours e June: $8,300 total overhead, 2,600 machine hours Using the high-low method, what is the variable overhead cost per machine hour