= An organization's accountant is estimating next period's total costs. He performed regression analyses, one based on direct labor hours and the other based on machin The results were: Total cost = SAR180,000 + SAR 6 x direct labor hours Adjusted R-square = 0.60 Total cost = SAR120,000+ SAR4 x machine hours Adjusted R-square = 0.80 For the next period the accountant anticipates using 28,000 direct labor hours and 30,000 machine hours. Based upon this information, what is the be estimate for the cost for the next period? a. SAR400,000 b. SAR240.000 c. SAR300, 000 d. SAR320,00