After much effort and analysis, you estimated the following cost formulas and gathered the following actual cost data for March:

$\backslash$table$[[,$Cost Formula,Actual cost$],[$Utilities$,$$$16,600+$$$0\mathrm{.}20$ per machine$-$hour,in March$],[$Maintenance$,$$$39,000+$$$1\mathrm{.}20$ per machine$-$hour,$$22,800$