Utility costs at one of Hambley Corporation's factories are listed below: 
Management believes that utility cost is a mixed cost that depends on machine-hours.
Required:
Estimate the variable cost per machine-hour and the fixed cost per month using the high-low method. Show your work!
Definitions:
Need-Satisfaction Presentation
A flexible, interactive type of presentation in which a prospect’s needs are thoroughly discussed.
Need-Awareness Phase
The initial stage in the buying process where a potential buyer becomes aware of a need or problem that requires a solution.
Sales Presentation Methods
Diverse techniques and strategies used by salespeople to showcase and sell their products or services effectively to clients.
Type of Product
Categories or classifications of goods or services based on characteristics, uses, or other relevant factors.
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