A consulting company would like to develop a method of predicting its total costs in a period. The following past costs have been recorded by the company in two periods:

Year	2012	2013
Client Hours	950	1,065
Total Costs	$ 224,250	$ 237,475

The best estimate of the cost formula for the company (where X is the number of client-hours) is:

Select one:

a. Y = $115,000 + $115 X

b. Y = $110,500 + $125 X

c. Y = $115,000 $115 X

d. Y = $120,000 $1255 X