Given the following costs and activities for Downing Company electrical costs, use the high-low method to calculate Downing's variable electrical costs per machine hour. 
Definitions:
Positive Instance
An item that belongs to a given class and possesses the trait attributed to the class by a given generalization.
Negative Instance
An item that belongs to a given class and does not possess the trait attributed to the class by a given generalization.
Inductive Generalization
A reasoning process that involves making broad generalizations based on specific observations.
General Principle
A broad and foundational rule or belief that guides actions and understanding in various situations.
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