17. An examination of last year's financial statements of EMGEE Company, which manufactures and sells guitars, show the following labor hours and production cost for the last four months of the year Labor Total Production Hours Month September October November Costs 2,500 l co20,000 00 3,500 12250K 25,000 0r 4,500 tonsor 30,000 hooO Dember 3.500 17260 25,000 9500 14,000 So100,000 o Using the least squares method, what is the fixed monthly production cost of guitars? A. P20,000 C. P25,000 D. P7,500 100,000