Ethan Manufacturing Incorporated produces floor mats for automobiles. The owner, Joseph Ethan, has asked you to assist in estimating maintenance costs. Together, you and Joseph determine that the single best cost driver for maintenance costs is machine hours. These data are from the previous fiscal year for maintenance costs and machine hours:

Month	Maintenance Costs	Machine Hours
1	$ 2,700	1,790
2	2,860	1,870
3	3,010	1,950
4	3,120	1,970
5	3,200	2,000
6	3,170	1,980
7	3,110	1,960
8	2,950	1,940
9	2,720	1,800
10	2,320	1,200
11	2,330	1,400
12	2,550	1,690

Required:

1. What is the cost equation for maintenance costs using the high-low method?

2. Calculate the mean absolute percentage error (MAPE) for the cost equation you developed in requirement 1.