Zee Company incurred the following costs and machine hours during the last three months of the current year 2020:

Type of cost A B C Electricity $22,000 $50,000 $12,000 Depreciation 16,000 16,000 10,000 Factory supplies 8,600 4,600 6,600 Property taxes 13,000 13,000 13,000 Machine hours 1,200 1,500 950

A. use high low method, construct a cost formula for electricity cost

b. If Zee had a total cost in January 2021 of $60,000, how many machine hours did they incur during January?