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 m hours. These data are from the previous fiscal year for maintenance costs and machine hours: Month 1 2 3 4 5 6 7 8 9 10 11 12 Maintenance Costs $ 2,710 2,870 3,820 3,130 3,210 3,180 3,120 2,960 2,730 2,330 2,340 2,560 Machine Hours 1,800 1,880 1,960 1,980 2,010 1,990 1,970 1,950 1,810 1,210 1,410 1,700 equired: What is the cost equation for maintenance costs using the high-low method? Calculate the mean absolute percentage error (MAPE) for the cost equation you developed in requirement 1. Complete this question by entering your answers in the tabs below. Required 1 Required 2 What is the cost equation for maintenance costs using the high-low method? (Round "slope (unit variable cost)" to 2 decima laces. Include outliers in your calculations.) intenance costs 296 $ 1,45 M = Machine Hours $ Required 2 > Calculate the mean absolute percentage error (MAPE) for the cost equation you developed in requirement 1. (Input your final answer as a percentage rounded to 1 decimal place (i.e., 0.054 = 5.4%). Include any outliers in your calculations.) ean absolute percentage error (MAPE) 12.7%