The Western Hills Company has total monthly maintenance costs that fluctuate with varying direct labour hours as follows: Labour Maintenance Hours Cost January 490 $53,600 February 485 52,100 March 495 53,450 April 445 48,800 May 430 47,400 June 420 46,700 Required: 1. Use the high-low method to separate the maintenance expense into its variable and fixed cost components. (5 marks) 2. State the cost formula for the maintenance expense. (1 mark) 3. Would you recommend using the cost formula from your answer in part 2 to estimate the total maintenance expense for 258 labour hours? Why or why not? (1 mark)