Maintenance costs at a Tierce Corporation factory are listed below: Month Machine Hours Maintanence Cost 3,660 $ January February 3,613 $ 53,000 52,580 52,504 March 3,607 $ April $ 3,614 3,638 May $ 52,585 52,825 52,500 June 3,604 $ July $ 52,943 3,653 3,634 August $ September 52,776 52,300 3,601 $ Management believes that maintenance cost is a mixed cost that depends on machine ha Using the high-low method to estimate the variable and fixed components of maintenan cost. Part 2 The cost information of Hampton Inc. for January 2020 is provided herewith. Direct Materials Direct Labor Cost Manufactuirng Overhead Selling expense Administrative expense $ 60,000 $ 35,000 $ 65,000 $ 24,000 $ 42,000 You are required to calculate 1. Prime Cost 2. Period Cost 3. Conversion Cost