As part of his job as cost analyst, Max Thompson collected the following information concerning the operations of the Machining Department:
________________Observation Machine-hours Total Operating Costs
January.............................4,000.............................$45,000
February...........................4,600..............................49,500
March..............................3,800..............................45,750
April................................4,400..............................48,000
May.................................4,500..............................49,800
Use the high-low method to determine the estimating cost function with machine-hours as the cost driver.