Amer Company is accumuleting data to use in preparing Its annual profit plan for the coming yeor. The cost behavior pattem of the meintenance costs must be determined. The accounting staff has suggested the use of Ineer regression to derive an equation for maintenance hours and costData regarding the maintenance hours and costs for the last year and the results of the regression anslysis follow 2,820 684 65 The percent of the total varlance that can be explained by the regression equation is 99 724% 69 613% 80.982%. 0 99862 MacBook Air 00 F4 2