42. In June, Mocha Express had electrical costs of $200 when the total volume was 2,000 cups of coffee served. In April, electrical costs were $216 for 2,200 cups of coffee. Using the high-low method what is the estimated fixed cost of electricity per month? A $40 B. $16 D. $20 C. $160 Sophisticated Company uses regression analysis to help determine appropriate cost functions. The regression output from a set of observations with respect to the incurrence of overhead is given below (which tracked total overhead costs and number of units shipped). Use this information to write an equation which can be used to predict "Total OH Costs", and then to find the predicted OH costs in a month when 40,000 units were shipped. 43. The regression output yields the following: Intercept-$12,550 Slope -$.05 RSQ-90 D. $14,350 A. $12,550 B. $13,095 C14,550