Part 1. Maintenance costs at a Tierce Corporation factory are listed below: Month January February March April May June July August September Machine Hours Maintanence Cost 3,660 $ 53,000 3,613 $ 52,580 3,607 S 52,504 3,614 S 52,585 3,638 $ 52,825 3,604 $ 52,500 3,653 $ 52,943 3,634 3,601 $ 52,300 $ 52,776 Management believes that maintenance costis a mixed cost that depends on machine hours. Using the high-low method to estimate the variable and fixed components of maintenance cost. Part 2 The cost information of Hampton Inc. for January 2020 is provided herewith. Direct Materials 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