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SECTION B (84 MARKS) Please note: Questions in this section have been set with deliberate "tricks". You are therefore advised to read and analyse the questions carefully before answering them. QUESTION 2 (21 MARKS) The following data were collected for the period January 2019 to December 2019 by the cost accountant in one of United (Pty) Ltd, ("United) manufacturing plants Electricity Cost (N5) Machine hours Month January February March April May June July August September October November December 1 600 1 510 1 500 1 450 1 460 1 520 1 570 1 530 1 480 1 470 1 450 1 460 2 520 2 490 2520 United operates in a job costing system environment. One of their customer JKL Enterprises ("JKL.") has approached them for a quotation for a job. United's management accountant has estimated that the JKL job will require 2 350 hours. However, the management accountant has resigned with immediate effect and United are eager to know how much electricity they will incur so that they can provide a quote to JKL. Mark Required: Using the least squares regression method, determine the total electricity cost that will be incurred for the JKL job. Round off your estimates to the nearest cent. Page 17 of 27