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