Qaisara Qistina Fitness Gym operates a chain of fitness centers in the Taman Melawati, Kuala Lumpur area. The firm's controller is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the firm's equipment maintenance costs must be determined. The accounting staff has suggested the use of an equation, in the form of Y = a + bx, for maintenance costs. Data regarding the maintenance hours and costs for last year are as follows: Bulan/Month Jam Penyelenggaraan/ Kos Hours of Maintenance Service Penyelenggaraan/Maintenance Costs (RM) 520 4,470 490 4,260 300 2,820 Januari January Februari/February Mac/March April/April Mei/May Jun/June 500 4,350 310 2,960 480 4,200 320 3,000 3,600 400 Julai/July Ogos/August September/September Oktober/October 470 4,050 350 3,300 November/November 340 3,160 Disember/December 320 3,030 Compute the variable cost per hour and the fixed cost per hour at 600 hours of activity. Explain why the fixed cost per hour could be misleading. (3 markah/ marks) 1. Lukiskan graf mudah dan berikan contoh bagi setiap jenis corak kos tingkah laku berikut: Draw a simple graph and give example of each of the following types of cost behavior patterns: Berubah/ Variable Berubah bertingkat/ Step-variable Tetap bertingkat/ Step-fixed Separa berubah/ Semi variable Curvilinear/ Curvilinear (5 markah/ marks) [JUMLAH/ TOTAL: 15 markah / marks] 320 3,030 Disember/December Jumlah/Total Purata/Average 4,800 43,200 400 3,600 Dikehendaki / Required: Using the high-low method of cost estimation, estimate the behavior of the maintenance costs incurred by Qaisara Qistina Fitness Gym. Express the cost behaviour pattern in equation form. (4 markah/marks) Using your answer to question (), what is the variable component of the maintenance cost? (1 markah / marks) iii. Compute the predicted maintenance cost at 190 hours of activity. (2 markah / marks)