Note: Please provide a solution/explanation. Thank you very much!

Maria's inspection costs for 2020 are listed below: Month January February March April May June July August September October November December Units Produced 119 117 113 125 152 108 120 192 160 155 145 130 Maintenance Costs P 8,558 8,535 8,415 8,736 9,357 8,320 8,603 10,337 9,553 9,431 9,214 8,856 Using the (a) high-low method and (b) least square regression method, compute for (1) fixed costs and (2) variable costs per unit. State the result in an equation y = a + bx. Using your answers in (a) and (b), estimate the maintenance costs at 200 machine hours