please solve parts a, b and c

6) Master Inc. is also exploring the possibility of investing in a company, Force Frame Pte Ltd. Force Frame Pte Ltd has furnished the following records of the total overheads and the number of machine hours over a 6 months period in 2021. The components of October's total overhead costs were as follows: a) Using the high-low method, construct the cost formula for factory utilities. (10 marks) b) Using the cost formula derived in (a), estimate the overhead costs if the total machine hours are expected to be 2,000 in May 2022. (4 marks) c) Explain why is it necessary to separate a mixed cost into its variable and fixed components and why would cost behaviour change outside of the relevant range? Give an example