The following data pertains to activity and maintenance cost for two recent periods: 
Maintenance cost is a mixed cost with both fixed and variable components. Using the high-low method, the cost formula for maintenance cost is:
Definitions:
Cognitive Dissonance
A psychological state where a person experiences discomfort or distress from holding two or more conflicting beliefs, values, or attitudes simultaneously.
Role Playing
A teaching or training method that involves acting out roles in specific scenarios to practice behaviors or explore complex situations.
Foot-In-The-Door Phenomenon
A compliance strategy where persuading someone to agree to a small request increases the likelihood they will agree to a larger request later.
Fundamental Attribution Error
The tendency to overemphasize personal characteristics and ignore situational factors in judging others' behavior.
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