1. The Sregor Toy Company had the following maintenance and machine hours for the past six months. Assume that maintenance varies with machine hours. Maintenance Machine Hours 800 900 January February March April May Costs $1,300 $1,380 $1,550 $1,430 $1,700 $1,480 1,100 900 1,200 June 1,000 Show your work. a. Calculate the variance maintenance cost per machine hour using the high-low method. b. Calculate the fixed maintenance cost per month using the high-low method