As part of his job as cost analyst, John Kelly collected the following information concerning the operations of the Machining Department: Observation Machine-hours Total Operating Costs January 4,700 $43,000 February 5,060 45.395 March 4,180 42,535 April 4,500 43,600 May 4,250 42,890 Required: a. b. Use the high-low method to determine the estimating cost function with machine-hours as the cost driver. If June's estimated machine-hours are 4.300, calculate the total estimated costs of the Machining Department?