Electrical Costs at One of Vanartsdalen Corporation's Factories Are Listed

Electrical costs at one of Vanartsdalen Corporation's factories are listed below: Management believes that electrical cost is a mixed cost that depends on machine-hours. Using the high-low method to estimate the variable and fixed components of this cost, these estimates would be closest to:

A) $14.41 per machine-hour; $33,832 per month
B) $0.11 per machine-hour; $33,957 per month
C) $9.35 per machine-hour; $11,885 per month
D) $11.30 per machine-hour; $7,229 per month