Brief Exercise 22-13 Data for Pharoah Corporation's maintenance costs is shown below. Units July August September October November December Produced 18,560 32,992 37,116 22,682 41,240 39,178 Total Cost $38,254 49,488 56,705 39,178 76,810 63,922 Compute the variable- and fixed-cost elements using the regression analysis. Present your solution in the form of a cost equation. (We recommend that you use the Intercept and Slope functions in Excel.) (Round intercept to 2 decimal places e.g. 1.25 and slope to 5 decimal places e.g. 1.25125.) Intercept s Slope The cost equation is: $ per unit produced Total cost