Burmer Co. has accumulated data to use in preparing its annual prot plan for the upcoming year. The cost behavior pattern of the maintenance costs must be determined. The accounting sta suggested that linear regression be employed to derive an equation for maintenance hours and costs. Data regarding the maintenance hours and costs for the last year and the results of the regression analysis are as follows: Maintenance Machine Month Costs Hours J III. 5 5,040 620 Feb. 3.600 420 Mar. 4.520 520 Apr. 3,38" 390 M any 5,220 65\" June 3,550 400 J lily 3,640 430 Aug. 5,360 680 Sept. 5,110 640 Oct. 4.86\" 610 Nov. 3,960 460 Dec. 3, 790 m Sum Lam Average M 5214561 Average cost per hour ($51,830 + 6,260) = $8.28 (rounded to the nearest cent) r = .99821; r2: 99642. Using the high-low method, unit variable cost is calculated to be (round to the nearest cent}