Nation's Capltal Fitness, Inc., operates a chain of fitness centers in the Washington. D.C., area. The firm's controller is accumulating data to be used in preparing Its annual profit plan for the coming year. The cost behavlor pattern of the firm's equipment maintenance costs must be determined. The accounting staff has suggested the use of the high-low method to develop an equation, In the form of =a+bx, for maintenance costs. Data regardlng the maintenance hours and costs for last year are as follows: Problem 6-38 Part 1 Reculred: 1. Using the high-Iow method of cost estimation, estimate the behavior of the maintenance costs Incurred by Nation's Capltal Fitness. Inc. Express the cost behavlor pattern In equation form. (Round coefflclent of X to 2 decimal pleces and other answer to the nearest whole dollar amount.| 2. Using your answer to requlrement 1, what is the varlable component of the maintenance cost? (Round your answer to 2 decimal pleces.| 3. Compute the predicted malntenance cost at 660 hours of activity