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Using the high-low method, create a cost function for (1) the maintenance cost (2) the material handling cost, and (3) the total costs (1) Maintenance cost: Y-$ +$ X (2) Material handling cost: Y=s Total cost Y=5 +$ X The following table shows the manufacturing overhead costs of Denon Plastic, Inc for the first six months of their first year of operation: Material Handling Units Maintenance Total Manufacturing Overhead Costs $ 44,066 January 1,342 $ 38,698 $5.368 1.225 February 37,060 4,900 41.960 March 1.459 40,336 5.836 46,172 April 1.582 42,058 6,328 50,258 May 1.529 41.316 6,116 47.432 June 1.448 40.182 5,792 45,974