38. Regression Analysis. Regression analysis was run for Castilla Company, resulting in the following output (this is based on the same data as the previous two exercises): Coefficients y-intercept 445,639 x variable 8.54 Required: a. Use the regression output given to develop the cost equation Y = f + VX by filling in the dollar amounts for f and v. b. What would Castilla Company's estimated costs be if it used 50,000 machine hours next month? c. What would Castilla Company's estimated costs be if it used 15,000 machine hours next month? Round v to the nearest cent and all other amounts to the nearest dollar. 38. Regression Analysis a. The cost equation using the data from regression analysis is: Y- X b. Using the equation from above, substitute machine hours for X as follows: Y Y hours) Using the equation from part a, substitute machine hours for X as follows: Y hours) Y