Data for Cullumber Corporations maintenance costs is shown below.

		Units Produced				Total Cost
July			20,190				$ 44,085
August			35,904				53,856
September			40,392				61,710
October			24,684				47,358
November			44,880				83,589
December			42,636				69,564

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.)

Question:

Intercept		$ ________
Slope		$ ________

The cost equation is: $ ____ + $ ____ per unit pro