Mc qu. 107 the following information is the following information is available for a company's utility cost for operating its machines over the last four months. month machine hours utility cost january 900 $ 5,450 february 1,800 $ 6,900 march 2,400 $ 8,100 april 600 $ 3,600 using the high-low method, the estimated variable cost per unit for utilities is: multiple choice $6.17. $2.50. $4.22. $6.00. $3.38.