Cost Behavior The following data pertain to CRACK Corporation's production of units and total utility expense of the plant for the first five days of its operations: Production Utility costs P 38 58 36 82 80 11. Use the high-low method to arrive at the cost formula [y = a + bx] y=12.8+8.4x 12. Use the regression method to arrive at the cost formula [y = a + bx]