Data for Pharoah Corporations maintenance costs is shown below. Units Produced Total Cost July 18,560 $38,254 August 32,992 49,488 September 37,116 56,705 October 22,682 39,178 November 41,240 76,810 December 39,178 63,922 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.) (Round intercept to 2 decimal places e.g. 1.25 and slope to 5 decimal places e.g. 1.25125.)

Intercept $

Slope $

The cost equation is: $ + $ per unit produced = Total cost