D H Gamma Company manufactures insulated windows. The firm's repair and maintenance (R&M) cost is mixed and varies most directly with machine hours worked (MHR). The following data have been gathered from recent operations: Month MHRS R&M Cost JANUARY 13 $8 FEBRUARY 19 $11 10 MARCH 20 $10 11 APRIL 27 $15 12 13 MAY 22 $12 14 JUNE 28 $14 15 JULY 14 $7 16 17 AUGUST 23 $12 18 19 20 21 A. Use the high-low method to estimate the total costs for repairs and maintenance in September if 25 machine hours are utilized. 22 B. Use the regression method to estimate the total costs for repairs and maintenance in September if 25 machine hours are utilized. 23 24 25 M N