\begin{tabular}{|lcc|} \hline & \begin{tabular}{c} Total \\ Electricity Costs \end{tabular} & \begin{tabular}{c} Total \\ Machine Hours \end{tabular} \\ \hline January & $2,370 & 230 \\ February & 3,100 & 370 \\ March & 3,460 & 450 \\ April & 4,540 & 695 \\ May & 3,240 & 400 \\ June & 4,960 & 770 \\ July & 4,150 & 625 \\ August & 3,910 & 510 \\ September & 5,000 & 665 \\ October & 4,270 & 610 \\ November & 3,280 & 370 \\ December & 6,050 & 790 \end{tabular} The controller of Cullumber industries has collected the following monthly cost data for analyzing the behavior of electricity costs. What electricity cost does the cost equation estimate for a level of activity of 450 machine hours? (Round unit cost and final answers to 2 decimal places e.s. 1,250.25.) Electricity costs By what amount does this differ from March's observed cost for 450 machine hours? (Round answer to 2 decimal places es. 1.25.) Amount differ