These costs profile for the quarter ending 30 September is presented below: The factory overhead costs above consist of indirect materials, rent, and maintenance. The company has analyzed these costs at the 20,000 machine-hours level of activity as follows: Indirect materials ( $100 /machine-hour) For planning purpose, the company wants to analyze the maintenance cost into its variable and fixed cost elements. A) For the manufacturing business, you are required to: i) Using the high-low method, estimate a cost formula for the maintenance cost (5 marks) ii) Predict the total factory overheads cost for October, November, and December at 80,000,100,000 and 120,000 activity levels respectively. (10 marks)