A hospital uses the number of Patient-Days as their predictor of total maintenance costs, Regression analysis produced the following Excel output. What is the best estimate of FIXED maintenance costs when the hospital expects 1,000 patient-days?

Y-Intercept	$5,468
X-variable (patient days)	$0.541
R-squared	0.791

		$5,468
		$541
		$791
		$6,009

Cari German uses gas to heat her home. She has accumulated the following information regarding her monthly gas bill and monthly heating degree-days.

Month	Gas Bill (Y)	Heating Degree-Days (X)
February	940	2100
April	700	600

The equation representing the relationship between the gas bill (Y) and heating degree-days (X) is:

		Y = $604 + $6.25X
		Y = $0.16X
		Y = $604 + $0.16X
		Y = $6.25X

Chattanooga, Inc. uses activity based costing with two categories of overhead: maintenance and inspections. Overhead rates for the coming year are as follows:

Activity	Cost Driver	Activity Overhead Rate
Maintenance	Machine Hours	$22/MH
Inspection	Number of Inspections	$750/inspection

Use the following data to estimate the total product cost of the potential job:

Direct materials	$6,000
Direct labor	$16,000
Machine-hours	400
Number of inspections	4
Direct labor-hours	800

		$22,000
		$33,800
		$31,600
		$11,800

Hawk, Inc. uses activity-based costing. The company produces X and Y. Information relating to the two products is as follows: Units produced Machine-hours Direct labor-hours Materials handling (number of moves) Setups Y 38000 15000 16000 12000 20000 50000 17000 24000 16000 16000 The following cost pools have been identified: Activity Cost driver Materials handling Number of moves Labor-related overhead Direct labor hours Setups Number of setups Total cost 504000 560000 540000 Materials handling costs will be allocated to products at the rate of: $57 per move $18 per move $36 per move $48 per move