(B) Spectro Glass Company manufactures glass for office building in Arizona and Southern California. As a result of age and wear, a critical machine in the production process has begun to produce quality defects. Spectro Glass is considering replacing the old machine with a new machine, either brand A or brand B. The manufacturer of each machine has provided Spectro Glass these data on the cost of operation of its machine at various levels of output: Machine A Machine B Output (square yards) Estimated Total Cost Estimated Total Cost RM 70,000 100,000 115,000 137,000 146,000 RM 54,600 78,800 90,300 114,900 132,400 210,000 4,000 7,000 9,000 14,000 16,000 192,000 24,000 Required: a) Compute the variable cost and fixed cost for machine A by using High-Low method. (4 marks) b) Develop the cost equation for machine A. (2 marks)