Question 4 (10 Marks) The maintenance costs for Spectre Company have been recorded as follows: Month July Direct Labour Hours Maintenance Cost Incurred 8,700 $1,200 August 7,500 1,125 September 6,800 1,029 October 7,000 1,068 November 7,250 1,100 December 8,650 1,185 Using the high-low method: (a) Calculate the variable rate per unit. Round to two decimal points. (4 marks) (b) Calculate the fixed portion of the mixed cost (2 marks) (c) State the High-Low Equation. (2marks) (d) Calculate the total cost for January if we estimate total Direct Labour Hours to be 9,000 for the month. (2 marks)