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The Following Four Months of Data Were Collected on Utility

question 70

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The following four months of data were collected on utility cost and the number of labour hours in Edmonton Company's factory.
 Utility  Labour  Month  cost  hours  May $22,1003,975 June 24,6005,430 July 23,5004,400 August 20,1403,200\begin{array}{lrr}& \text { Utility } & \text { Labour } \\\text { Month } & \text { cost } & \text { hours }\\\text { May } & \$ 22,100 & 3,975 \\\text { June } & 24,600 & 5,430 \\\text { July } & 23,500 & 4,400 \\\text { August } & 20,140 & 3,200\end{array}
-Refer to the Figure.What is the variable rate for the utility cost when using the high-low method?


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