Huzaifas company employed several maintenance engineer to keep the equipment running in peak condition. Over the past eight months , Huzaifas company incurred the following maintenance cost. Plany activity is best measured by direct labor hours.

Months	Direct labor hours	Maintenance cost
January	1,700	$14,300
February	1,900	$15,200
March	1,800	$14,200
April	1,600	$14,000
May	1,500	$14,300
June	1,300	$13,000
July	1,100	$12,600
August	1,400	$14,200

Instructions:

1. Using the high-low method. Determine fixed and variable components of maintenance costs.
2. Estimate the cost equation in the form of y=a+bx
3. What would be the total maintenance cost for 2,000 direct labor hours.