Appendix; Least squares regression UpTop Mining has compiled the following data to analyze utility costs: Machine Month Hours Utility Cost January 600 $900 February 975 1,320 March 1,200 1,440 April 1,230 1,470 May 1,575 1,860 June 2,040 2,370 July 2,460 2,520 August 2,700 2,700 Use the least squares method to develop a formula for budgeting utility cost. Note: Round your calculations to two decimal places. y = $ + $ MH