Question 1 David, the management accountant of ABC is analysing the cost behaviour of maintaining machines for the business. The following information for the machine working hours and the maintenance costs for the past 12 months. Month Machine Hours Maintenance cost January 90,000.00 185,000.00 February 110,000.00 220,000.00 March 100,000.00 200,000.00 April 120,000.00 240,000.00 May 85,000.00 170,000.00 June 105,000.00 215,000.00 July 95,000.00 195,000.00 August 115,000.00 235,000.00 September 95,000.00 190,000.00 October 115,000.00 225,000.00 November 105,000.00 180,000.00 December 125,000.00 250,000.00 a) Estimate the cost function by using the high-low method. b) If David estimates that ABC corporation will be using 90000 machine hours in the following month of January, calculate the repair cost for that month by using the function obtained in (a) Question 2 Visit the websites of accounting firms such Ernst & Young and Price Waterhouse Coopers and accounting bodies such as the Chartered Institute of Management Accountants (CIMA) and obtain information on the role of management accountants. Discuss the information in detail (3 pages)