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 determined. Data regarding the machine hours and maintenance costs for the last year and the results of the regression analysis are as follows: Maintenance Cost $5,040 3,600 4,320 3,380 5,220 3,550 Month Machine 620 Jon Feb. Mar Apr May June July Aug Sept Oct Nov Dec Sum Average 520 65 400 5,360 680 5,110 4860 3,960 610 460 6.2 $4.319 fita llowing output using Excel ant hae run ranression analvses on the data and obtained the fo