The variable utilities cost per machine hour is: ? Atlanta, Inc., which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company's utilities cost. The company's relevant range of activity varies from a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the first six months of the year: Month January February March April May June Utilities $8,700 8,360 8,950 9,360 9,625 9,150 Machine Hours 800 720 810 920 950 900