3) 123 Corporation has two segments, ABC segment and DEF segment. For the year ended Dec. 31, 2019 ABC segment had Sales of $150,000, Variable costs of $65,000, and traceable fixed costs of $35,000. DEF segment had sales of $250,000, variable costs of $180,000 and traceable fixed costs $50,000. Total fixed costs were $120,000. Prepare a Segmented Income Statement for 123 Corporation. I 4) BC Logging Corporation is trying to analyze cost behavior of their electricity costs. They have determined that machine hours is the best way to predict their electricity costs. The company's cost and machine hours for the past six months are as follows: Machine Hours Electricity Cost 720 $45,888.00 2 700 $41,550.00 3 680 $46,664.00 4 730 $47,610.00 5 650 $43,765.00 6 710 $46,825.00 a) Prepare a scatter plot of machine hours and electricity costs b) Are there any outliers in the data? c) Use the high-low method to find the variable electricity costs and fixed cost of electricity each month. d) If BC Logging Corp uses 740 hours of machine hours, what will total electricity costs be