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The Following Information Is Available for a Company's Utility Cost

question 22

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The following information is available for a company's utility cost for operating its machines over the last four months.  Month  Machine hours  Utility cost  January 900$5,450 February 1,800$6,900 March 2,400$8,100 April 600$3,600\begin{array} { | l | r | r | } \hline \text { Month } & \text { Machine hours } & \text { Utility cost } \\\hline \text { January } & 900 & \$ 5,450 \\\hline \text { February } & 1,800 & \$ 6,900 \\\hline \text { March } & 2,400 & \$ 8,100 \\\hline \text { April } & 600 & \$ 3,600 \\\hline\end{array}
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Using the high-low method, the estimated total fixed cost for utilities is:


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