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. 
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Buttoning Shirts
The act of fastening the buttons on a shirt, which can serve as an example of fine motor skills and daily living activity.
Racism
Prejudice, discrimination, or antagonism directed against someone of a different race based on the belief that one's own race is superior.
Peer Pressure
The influence exerted by a peer group, encouraging individuals to change their attitudes, values, or behaviors to conform to group norms.
Bullying
Aggressive behavior among school-aged children that involves a real or perceived power imbalance.
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