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Newteh Computer Services, Inc., has been in business for six months. The following are basic operating data for that period.

	Month
	July			Aug.			Sept.			Oct.			Nov.			Dec.
Service hours		118			138			256			428			320			328
Revenue	$	6,490		$	7,590		$	14,080		$	23,540		$	17,600		$	18,040
Operating costs	$	4,220		$	5,240		$	7,140		$	11,170		$	9,160		$	10,590

Required:

a.	What is the average service revenue per hour for the six-month time period? (Omit the "$" sign in your response.)

Month	July	Aug.	Sept.	Oct.	Nov.	Dec.
Average service revenue per hour	$	$	$	$	$	$

b.	Use the high-low method to estimate the total monthly fixed cost and the variable cost per hour. (Do not round intermediate calculations. Round your variable cost to 2 decimal places and fixed cost to the nearest dollar amount. Omit the "$" sign in your response.)

Variable cost	$	per hour
Fixed cost	$

c.	Determine the average contribution margin per hour. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Contribution margin per hour

$