A manufacturing manager collected the following information for the Production Department Observation Machine-hours Average January 8,000 Total Operating costs $60,000 66,000 61,000 Per How 7.50 7.17 February 9,200 7.40 March 7,600 8.03 April 8,800 64,000 7-27 7-22 May 9,000 65,000 Required: a. Determine the estimating cost function with machine-hours as the cost driver using the high-low method. b. If June's estimated machine-hours total 8,400, what is the estimated cost of the Production Department