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 39 50 Using a regression program, the forecasted utility cost at 2,300 machine (rounded to the nearest dollar) is