high low method

sorry Sir
It’s me again. I have my Cbe in less than 1 week and fell like not ready.
another question please:

You are going through the cost information of one of the production facility of the company which is as follows:
Machine hours Total cost

32,000 515,000

35,000 530,600

41,000 570,000

Variable cost per unit remains unchanged from activity level of 30,000 -40,000 and then from 40,001 to 45,000.

What is the total cost if machine runs for 42,500 hours provided:

-the fixed cost steps up by 10% if machine hours exceed 36,000 hours

-the fixed cost steps down by 10% if machine hours exceed 36,000 hours