on {CLO-3) The management of Monaco Manufacturing Company want to understand cost variations in their Abu Dhabi factory. One cost category that is investigated is maintenancn two different departments. The cost data for the previous year is presented below, next to two potential cost drivers that were selected by the factory manager. Month Machine Maintenance hours costs 2 (AED) Month Units Maintenance recorded produced costs (AED) 1 22000 32000 1100 28400 2 28000 36000 1800 28400 3 30000 37000 1300 24000 4 34000 43000 2500 48000 5 38000 2000 47000 37600 6 39000 50000 2200 42000 7 40000 50000 2300 40000 8 37000 48000 2200 38400 9 33000 40000 1600 30920 10 30000 35000 10 1400 28000 11 26000 34000 1400 28200 12 26000 33000 12 1300 26400 O on {CLO-3) The management of Monaco Manufacturing Company want to understand cost variations in their Abu Dhabi factory. One cost category that is investigated is maintenancn two different departments. The cost data for the previous year is presented below, next to two potential cost drivers that were selected by the factory manager. Month Machine Maintenance hours costs 2 (AED) Month Units Maintenance recorded produced costs (AED) 1 22000 32000 1100 28400 2 28000 36000 1800 28400 3 30000 37000 1300 24000 4 34000 43000 2500 48000 5 38000 2000 47000 37600 6 39000 50000 2200 42000 7 40000 50000 2300 40000 8 37000 48000 2200 38400 9 33000 40000 1600 30920 10 30000 35000 10 1400 28000 11 26000 34000 1400 28200 12 26000 33000 12 1300 26400 O