The following information were provided by P Incorporated with respect to their maintenance cost for the past nine months: Month Machine Hours Maintenance Cost January 3,658 52,986 February 3,613 52,580 March 3,607 52,504 April 3,614 52,585 May 3,638 52,825 June 3,604 52,500 July 3,653 52,943 August 3,634 52,776 September 3.588 52,337 A. Determine the variable and fixed components of the Maintenance Cost using the: 1. High-Low Method 2. Regression Analysis B. If P Incorporated expects that machine hours to be incurred for the month of October is 3,700, how much would be the estimated Maintenance Cost of P Incorporated? C. Given the cost formula Y= 45,000 + 7.25X, the total cost at an activity level of 7,500 would be