Blacksmith tnc. employs several maintenance engineers to keep the machines running in peak condition, Over the past six months. Blacksmith inc, incurred the following maintenance cost for these engineers. Plant activity is best measured by direct tabor hours. Do not enter dollar signs or commas in the incut boxes. a) Using the high-low method, cakulate the variable rate for the maintenance cost. Bound your answer to 5 decimal places Variable Cost per Units b) Using the high low method, calculate the fixed portion of the maintenance cost. Round wour answer to the neatest whole mimber fined Cott: Blacksmith inci expects incurred direct labor tor next month to be 1,850 hours. What is the estimated maintenance cost, based oe the information calculated in part a) and b)? flound Yeut answer to i decimal ilaces. Spected total equipment maintenance cost for next months