ABC Manufacturing Company produces inventory in a highly automated assembly plant in Damam, KSA. The automated system is in its first year of operation and management is still unsure of the best way to estimate the costs of operations for budgetary purposes. The company tried two cost derivers (Kilowatt hours and units produced). For operations of year 2022, the following data were collected: Required: 1. Use the high-low method to determine the estimating cost function with kilowatt-hours as the cost driver. 2. Use the high-low method to determine the estimating cost function with number of units as the cost driver. 3. Apply regression analysis to develop both cost functions. Compare your findings with the high and low method. 4. Estimate the total cost for the next three months of 2023 under the following estimated derivers