Michael Scott works as a cost analyst for mid-size paper company. He collected the following information concerning the operations of the Machine Department

Observation Machine Hours Total Operating costs

January 4,000 $45,000

February 4,600 $ 49,500

March 3,800 $45,750

April 4,400 $48,000

May 4,500 $49,800

please find

a) Use the high-low method to determine the estimating cost function with machine- hours as the cost driver.

b) if the June's estimated machine-hours total 4,200, what are the total estimated costs of the Machining Department.