Records from previous periods show the following relationship between machine hours and maintenance costs: Machine hours 15,100 12,000 10,200 17,600 Maintenance costs $28,150 28,050 25,460 35,080 Source: adapted from Chartered Institute of Management Accountants. Paper P1. Performance Evaluation Required: using High-Low method The estimated maintenance costs for 23.000 machine hours are: 0 39,600 0 53.100 42.100 O 31100