Part B: Cost Behavior Analysis (2 marks) The Longreach Toy Factory has determined machine hours to be the cost driver of the company's electricity costs. During the first six months of the year, the company incurred the following electricity costs: Month Machine Hours Total Electricity Cost Jan $8,200 720 $8,360 Mar 800 $8,950 Apr 900 $9,360 May 950 $9,625 Jun 920 $9,150 780 Feb Required: a) Using the high-low method, calculate the variable cost per machine hour and total fixed cost. (1 mark) b) Using your computed total fixed cost and hourly variable cost, write down the linear cost function formula for the company. (1 mark)