Q.10 The following data for maintenance cost is provided by a machining department of a company: Year Machine Hours 2015 100 2016 130 2017 115 2018 120 Maintenance Cost ($) 200 260 250 260 Required: (i) Calculate varaible maintenance cost per machine hour and annual fixed maintenance cost by using High- Low method or least square method. [3] (ii) Justify (reasons) the method you used in (i) above to segregate maintenance cost into variable and fixed. [2]