3. Travis 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 Labour Hour Maintenance Cost (RM) January 1,700 14,300 February 1,900 15,200 March 1,800 16,700 April 1,600 14,000 May 1,500 14,300 June 1,300 13,000 July 1,100 12,800 August 1,400 14,200 Required: Using the high-low method, determine the fixed and variable components of the maintenance costs