B. Belicious Bakery (BB) manufactures variety types of cakes, and currently holds the biggest market share of bakery product in country M. Its manufacturing facility is located at town X. Using a centralized manufacturing system, BB will deliver its products to the retailers around the country M every fortnight. BB has used high-low method in classifying its cost. Given below are the costs associated with BB's manufacturing activity during the month of February. BB uses machine hour as the cost driver. The highest activity in February consumes 450 machine hour, while the lowest consumes 20% less than the highest activity. Cost Machine depreciation High Total Cost (RM) 36,000 Low 36,000 Raw material High 24,750 Low 19,800 Maintenance cost High 12,000 Low 10,200 REQUIRED: (a) Determine the cost formula for: (i) Machine depreciation (ii) Raw material (iii) Maintenance cost (3 Marks) (b) Based on your answer in (a), identify the behavior of each cost. Justify your answer. (3 Marks) (c) Predict the total cost at the activity level of 420 machine hours. (4 Marks)