EXAMPLE: The following are the maintenance cost and machine work hours. Month Machine hours Maintenance costs 45 200 300000 220 320000 6 170 270000 7 240 340000 8 180 280000 9 140 240000 total 1200 1750000 Required: Analyses the maintenance cost which is semi variable costs into fixed and variable costs Determine maintenance cost in October 2020 at level 250 machine work hours.