Denver Manufacturing Denver Manufacturing would like to do a better job budgeting for maintenance costs and, consequently, they have prepared a schedule showing maintenance costs and units produced for the past five months as follows: 1 January February March April May Number of units produced 5 ,400 6.600 4.900 5,600 6.000 Total maintenance costs $4,800 5,180 4,500 4,900 5,490 Refer to the Denver Manufacturing information above. Using the high/low method, what is the cost equation to predict total maintenance costs? Y = $90 + $.90X OY = $2,540 + $ 40X Y = $1,646 + $.5824x O Y = $2.50x - $11,320