ABC company produces tablets. The company wants to calculate the fixed and variable costsABC Company produces tablets. The company wants to calculate the fixed andvariable costs associated with the maintenance cost incurred by the factory.Data for the past four months were collected:CostsHoursJune1988164July1888152August2368195September2120176October2385184November1888174December2423192Required:Using the results of regression, compute the variable costof maintenance.Using the high low method, compute the fixed costof maintenance.Using the results of regression, construct the costformula for maintenance cost.Compute the budgeted cost for maintenance next monthassuming the machine hours budgeted are:

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