Cheng \& Co is also exploring the possibility of investing in another company, Fruitty Pte Ltd. Fruitty Pte Ltd has furnished the following records of the total overheads and the number of machine hours over a six-months period in 2022 . *The components of February's total overhead costs were as follows: Required: a) Using the high-low method, construct the cost formula for factory utilities. ( 9 marks) b) Using the cost formula derived in (a), estimate the total overhead costs if the total machine hours are expected to be 3,000 for the next Quarter