Final answer:
The high-low method calculation for variable utilities cost per machine hour cannot be completed without the specific levels of machine hours and a detailed breakdown of costs. The provided figures alone are insufficient for this analysis.
Step-by-step explanation:
To calculate the variable utilities cost per machine hour using the high-low method, we must identify the highest and lowest levels of activity (machine hours) and compare them to the total costs for those periods. However, the information provided does not specify these activity levels or offer a clear breakdown of fixed and variable costs. Unfortunately, without additional details regarding the machine hours or a clear separation of fixed versus variable costs, it is impossible to apply the high-low method accurately.
If we had the information on total costs at the highest and lowest levels of machine hours, along with the respective machine hours, the high-low method would allow us to compute the variable cost per machine hour by finding the difference in total costs and dividing it by the difference in machine hours. The formula would look like this:
Variable Cost per Machine Hour = (Total Cost High - Total Cost Low) / (Machine Hours High - Machine Hours Low)
Without the precise details needed, we cannot determine the variable utilities cost per machine hour among the choices a) $0.70, b) $0.50, c) $0.63, and d) $0.25 provided in the question.