Descoteaux Inc.'s inspection costs are listed below:

Units ProducedInspection CostsFebruary424$6,118March374$5,633April443$6,333May458$6,471June400$5,883July375$5,636August450$6,398September401$5,896

Management believes that inspection cost is a mixed cost that depends on units produced.

Using the least-squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to:(Round the answers to two decimal places.)

$10.00

$14.97

$10.10

$9.39

Descoteaux Inc.'s inspection costs are listed below: February March April May June July August September Units Produced 424 374 443 458 400 375 450 401 Inspection Costs $6,118 $5,633 $6,333 $6,471 $5,883 $5,636 $6,398 $5,896 Management believes that inspection cost is a mixed cost that depends on units produced. Using the least-squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to: (Round the answers to two decimal places.) $10.00 $14.97 $10.10 $9.39