VI$.$ Following is the data about the cost behavior of manufacturing costs for Armour Inc.$(10$ points$)$MONTHSUPPORTCOSTSMACHINEHOURSJANUARY$13,000900$FEBRUARY$30,0002,300$MARCH$21,0001\mathrm{.}250$APRIL$15,000800$MAY$23,5001,400$JUNE$45,0004,500$JULY$25,0001,600$AUGUST$18,500860$Reguired:$1.$ Using the high$-$low method, determine the support costs function.Using the cost formula you derived above, what support costs would you expect to be incurred during a month with $5,000$ machine hours?$4.$A least$-$squares regression analysis gave the following output.Regression equation: Y $=$ $$11,267\mathrm{.}56-$ $$7\mathrm{.}70$X: R$3=0\mathrm{.}978$Which method would you recommend the high$-$low or the regression method? Explain why