Can someone please explain to me how to calculate a problem like that asks for the mean absolute percentage error or MAPE. 

 

Required: 1. Use the high-low method to estimate the fixed and variable portions for maintenance costs. (In your calculations, round "slope (unit variable cost)" to 4 decimal places. Enter the "slope (unit variable cost)" rounded to 4 decimal places and all other calculations, to nearest whole dollar.) Maintenance cost = EA $ 1,303 + ($ 0.7800 x M = Machine Hours )