help me please

High-Low Method Information about Indiana Industrial's utility cost for the last six months of the current year follows. The high-low method will be used to develop a cost formula to predict next year's utility charges, and the number of machine hours has been found to be an appropriate cost driver. Data for the first half of the year are not being considered because the utility company imposed a significant rate change as of July 1. Month July August September October November Machine Hours Utility Cost 67,500 $26,000 68,000 24,400 66,300 22,080 64,000 23,920 62,500 23,000 62,000 23,440 December a. What is the cost formula for utility expense? Total cost = $ + $ MH b. What is the budgeted utility cost for September of the following year if 62,500 machine hours are projected? Budgeted utility cost $