Wilson Corporation's activity for the first six of the current year is as follows: Machine-Hours Electrical CostJanuary2,000  $1,560February3,000  $2,200March2,400  $1,750April1,900  $1,520May1,800  $1,480June2,100  $1,600Using the high-low method, the variable cost per machine hour would be:

A. $0.60
B. $0.64
C. $0.40
D. $0.67


Answer: A

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