The Arnott Company incurred the following maintenance costs during the past six months: Month Machine Hours Maintenance Cost January 120,000 February 100,000 March 140,000 April 160,000 May 130,000 June 90,000 $456,000 420,000 492.000 528,000 474,000 402,000 a. The two points that seem to best represent the relationship between cost and activity are the activity levels of 100.000 and 140,000 machine hours. Using these two points, estimate the fixed and variable components of maintenance cost b. Develop a cost function that the Arnott Company can use to estimate maintenance cost at different volume levels. c. Estimate maintenance cost for July if the company expects to use 110.000 machine hours