Assume the following data (where the xxx is the last three digits of your panther id): Month Machine Heurs (hrs.) Maintenance Costs (5) 1.240 1,400 1.220 1,470 1.620 1.660 1.490 1.280 1,450 1.580 2 3 14 5 6 8 19 10 11 1,300 12 1,600 13 1.650 14 1.440 15 1,350 16 1.680 17 1,480 18 1.360 19 1340 20 21 22 23 1.540 1.320 1,410 1.230 103,XXX 107,xxx 102,xxx 108,XXX 116,XXX 115,xxx 107.xxx 101.XXX 106,xxx 113,xxx 100,XXX 113,xxx 113. 109,xxx 102,XXX 117.xxx 106,xxx 103,XXX 103,xxx 112,XXX 102,xxx 104,Xxxx 101,xxx For example, if your panther id is 1234567, then your maintenance costs would be $103,567 in month 1; $107,567 is month 2; $113,567 in months 10, 12, and 13. Assume that the following relationship holds: Maintenance Costs = a + (b Machine Hours) REQUIRED Estimate the values of a and b, using, 1. the High-Low Method, and (8 Points) 2. the Linear Regression method (8 Points) For help outside of the textbook, try "Linear Regression in Excel" on YouTube Note, to use the linear regression method, you MUST use the Microsoft Excel program. Make sure to report i). the values of a and b ii) a scatter plot of the data points, and iii) the R-square or the adjusted R-square 3. Which of the above two methods is more appropriate? Why? (3 sentences maximum)