Using the high-low method, calculate variable utilities costs per machine hour.

	Cost		Machine Hours
January	$ 8,200		14,900
February	13,600		21,200
March	5,600		5,200
April	9,400		17,900

From the following data for the current year, compute the average accounts receivable.

Net sales on account during the year	$ 420,500
Cost of merchandise sold during the year	362,000
Accounts receivable at the beginning of the year	36,120
Accounts receivable at the end of the year	33,200
Inventory at the beginning of the year	63,000
Inventory at the end of the year	92,000

a.31,140

b.34,660

c.28,250

d.25,200