Blacken Company manufactures motorcycles. The company's management accountant wants to calculate the fixed and variable costs associated with utility cost incurred by the factory. Data for the past five months were collected.

Month	Utility cost	Machine hours
March	$30,255	2,200
April	32,750	2,525
May	34,712	2,710
June	31,850	2,410
July	30,720	2,290

Using a regression program, the forecasted utility cost at 2,550 machine hours (rounded to the nearest dollar) is

a. $28,288.

b. $37,116.

c. $33,147. = How ?

d. $10,631.