Needs to be done on Excel. Sample is attached. Use file attached for assignment. This is not an essay. It needs to be done on excel. Assume that the following relationship holds: Maintenance Costs = a + (b * Machine Hours) REQUIRED Estimate the values of a and b, using, 1. the High-Low Method, and (8 Points) 2. the Linear Regression method (8 Points) For help outside of the textbook, try “Linear Regression in Excel” on YouTube Note, to use the linear regression method, you MUST use the Microsoft Excel program. Make sure to report i). the values of a and b ii) a scatter plot of the data points, and iii) the R-square or the adjusted R-square 3. Which of the above two methods is more appropriate? Why ? (3 sentences maximum) (3 Points)