$\backslash$table$[[$Maintenance$,$Machine$],[$Month$,$Expense,Hours,,$],[1,$$$3,120,2,20\backslash$theta $,,],[2,3,310,2,30\backslash$theta $,,],[3,3,490,2,40\backslash$theta $,,],[4,3,620,2,430,,],[5,3,62\backslash$theta $,2,280,,],[6,3,680,2,440,,],[7,3,610,2,420,,],[8,3,420,2,390,,],[9,3,140,2,210,,],[10,2,880,2,080,,],[11,2,780,1,690,,],[12,2,940,2,070,,]]$

Using the high$-$low method, total monthly fixed cost is calculated to be:

Multiple Choice

$$364.$

$$494.$

$$752$

$$998.$

$$259.$Felinas Inc. produces floor mats for cars and trucks. The owner, Kenneth Felinas, asked you to assist him in estimating his maintenance costs. Together, Mr$.$ Felinas and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours:

Month Maintenance Expense Machine Hours

$1$ $ $3,1202,200$

$23,3102,300$

$33,4902,400$

$43,6202,430$

$53,6202,280$

$63,6802,440$

$73,6102,420$

$83,4202,390$

$93,1402,210$

$102,8802,080$

$112,7801,690$

$122,9402,070$

Using the high$-$low method, total monthly fixed cost is calculated to be: