The Crater Manufacturing Company recorded overhead costs of $14,252 at an activity level of 4,550 machine hours and $8,366 at 2,370 machine hours. The records also indicated that overhead of $9,765 was incurred at 2,670 machine hours. What is the variable cost per machine hour using the high-low method to estimate the cost equation

Simon, aged 10, is invited to a classmate's birthday party at an exclusive ski resort on march 15th. the day will include 4 hours of snowboarding, lunch and birthday cake. simon's mother checks a box on the invitation that says "yes, we will attend" and returns it to the classmate's address. unfortunately, they later don't attend the party when simon comes down with the flu. on march 17th, simon's mother receives an invoice in the mail from simon's classmate for $35 that says, "party no-show fee." can simon's classmate collect the fee?