Question 2: (7 marks) As part of her job as a cost analyst, Eimaan Hisham collected the following information concerning the operations of the Machining Department: Observation Jan Feb Mar Apr May Machine-hours 5,000 6,800 5.200 4.800 4,500 Total Costs (5) $56,000 71,600 59,300 56,000 54,500 Required: a) Calculate the variable cost per machine hour (unit). (1 mark) (1 mark) b) Calculate the total fixed costs. c) Use the high-low method to determine the estimating cost function with machine hours as the cost driver. (2 marks)