Website LISE Portal F Lawson Lumber uses the high-low method to estimate electricity cost, which varies in relation to machine hours. The following data are taken from last year Machine hours Electricity January 18,900 $122,850 February 16,800 $118,650 March 13,650 $118,125 April 10.500 $101,500 May 23,100 $116,550 June 25,200 $131,775 July 21,000 $126,000 $119,700 18,900 August $154,000 28,000 September October 11,550 $116,025 $119,175 12,600 November $119,175 14,700 December Required: Cost function for estimating electricity cost using high-low method. (Show all workings)