Using the high-low method, determine the cost function for each cost.Begin by selecting the general formula that represents the linear cost function for each cost.

Maintenance	y = a + bX
Health insurance	y = a
Shipping costs	y = bX

Now determine the cost function for each cost. (Enter all values in the same format as the general linear formula. If an input field is not used in the equation, leave the input field empty; do not enter a zero or select a label.)

Cost function
Maintenance	y =		+
Health insurance	y =		+
Shipping costs	y =

Month	Maintenance Costs	Machine Hours	Health Insurance	Number of Employees	Shipping Costs	Units Shipped
January	$4,510	170	$8,570	63	$28,240	7,060
February	$4,473	110	$8,570	73	$32,920	8,230
March	$4,660	239	$8,570	89	$31,600	7,900
April	$4,870	304	$8,570	102	$25,760	6,440
May	$5,120	459	$8,570	84	$23,760	5,940
June	$4,745	285	$8,570	85	$36,960	9,240
July	$4,927	338	$8,570	88	$34,800	8,700
August	$4,916	363	$8,570	80	$33,720	8,430
September	$5,055	429	$8,570	90	$26,960	6,740
October	$5,226	476	$8,570	101	$28,440	7,110
November	$5,370	500	$8,570	91	$22,000	5,500
December	$4,795	281	$8,570	101	$38,400	9,600