Assume that the product manager of ABC Ltd is concerned about the apparent fluctuations in efficiency and therefore work done by employees which are related to the volume. The result of this in most 12 weeks' research carried out is as shown below;

Week Machine hours (cost driver) Indirect labor costs in RWF

1. 68 1,190

2. 88 1,211

3. 62 1,004

4. 72 917

5. 60 770 30

6. 96 1,456

7. 78 1,180

8. 46 710

9. 82 1,316

10. 94 1,032

11. 68 752

12. 48 963

Find the indirect labor costs associated with 90 machine hours and (b) the machine hours that 1,000RWF of indirect labor cost would produce using i) Regression model ii) High - low method estimates and of the cost function