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3. Spencer Company uses the high low method to analyze cost behavior. It has determined that machine hours best predict the company's total utilities cost. The company's cost and machine hour usage data for the fu.a. mnnthe nf the vear is as follows. (16 pts) a. Use the high-low method to determine a cost formula. Round to two decimal places. Be sure to write the cost formula. b. If Spencer Company uses 95 machine hours in a month, estimate what its total utility costs will be