XYZ Inc. employed several maintenance engineers to keep the equipment running in peak condition. Over the past eight months, Travis incurred the following maintenance cost for these engineers. Plant activity is best measured by direct labor hours. Month Direct Labor Hours Maintenance Cost Jamuary February 1,700 2,000 $14,300 S16,200 March 1,800 S16,700 April 1,600 $14,000 May 1,500 $14,300 June 1,300 $13,000 July August 1,000 $12,200 1,400 S14,200 REQUIRED a) Using the high-low method, determine the fixed and variable components of the maintenance costs. b) Briefly explain advantage using ABC Costing in management Systems