Q3. (25 marks) A manufacturing manager collected the following information for the Production Department: Observation Machine hours Total Operating costs January 60,000 February 8,000 9,200 7,600 66,000 March 61,000 April 8,800 64,000 May 9,000 65,000 June 6,100 61,000 68,000 July 9,300 Required: Determine the estimating cost function with machine-hours as the cost driver using the high-low method. Express your results in the form of a linear equation y = a + bx. d. If August's estimated machine-hours total 9,600, what is the estimated cost of the Production Department