Belden Frozen Foods packages a variety of frozen meals and vegetables. In its Saratoga Street plant, the company packages frozen

corn only. The cost analyst at the Saratoga plant has conducted an analysis of the plant overhead cost accounts. Partial information

from the analysis, based on the month studied, is shown here:

From this information, the cost analyst used the account analysis method to derive a cost estimation equation of the form

Total cost $=$ Monthly fixed cost Variable cost per case $$ Number of cases