Burmer Co. has accumulated data to use in preparing its annual profit plan for the upcoming year. The cost behavior pattern of the maintenance costs must be determine Data regarding the machine hours and maintenance costs for the last year and the results of the regression analysis are as follows: Maintenance Machine Month Jan. Cost $ 5,040 Hours 620 Feb. 3,600 420 Mar. 4,320 520 Apr. 3,380 390 May 5,220 650 June 3,550 400 July 3,640 430 Aug. 5,360 680 Sept. 5,110 640 Oct.. 4,860 610 Nov. 3,960 460 Dec. 3,790 440 Sun $51,830 6,260 Average $4,319 522 A staff assistant has run regression analyses on the data and obtained the following output using Excel REGRESSION ANALYSIS Y (Dependent) Variable: Maintenance Cost X (Independent) Variable Maintenance Hours Regression Statistics