19. (10 points) Gouda Inc. has determined that the single best cost driver for maintenance costs is machine hours. Below are data from the most recent reporting period for maintenance expense and machine hours: Month 1 2 3 4 5 6 Maintenance Expense $ 31,200 34,900 37,200 36,800 36,100 34,200 31,400 28,800 27,800 29,400 Machine Hours 2,200 2,400 2,430 2,440 2,420 2,390 2,210 2,080 1,690 2,070 7 8 9 10 a. Using the high-low method to analyze mixed costs and the data above, provide the cost function equation that can be used to estimate Maintenance Expense. b. Continuing with the data in this problem, what is the estimate of Maintenance Expense at 2,500 machine hours? C. List one Strength and one Weakness of the High-Low Method for estimating costs