\fRequired informatio n {The foiiowing information applies to the questions displayed below] Nation's Capital Fitness, Inc., operates a chain of tness centers in the Washington, D.C., area. The rm's controller is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the firm's equipment maintenance costs must be determined. The accounting staff has suggested the use ofthe highlow method to develop an equation, in the form of Y: a + bX,for maintenance costs. Data regarding the maintenance hours and costs for last year are as follows: Hours of Maintenance Haintena nce Month Service Costs January 548 $ 5,324 February 478 4, 228 March 268 2, 728 April 498 4, 328 May 328 2, 968 June 448 4, 168 July 378 3,8?8 August 428 3, 568 September 588 3, 9?8 October 378 3, 238 November 338 3, 218 December 328 3,838 Total 4, 838 $43,??4 Average 48?" $ 3,543' *Rounded Required: 1. Using the highlow method of cost estimation, estimate the behavior of the maintenance costs incurred by Nation's Capital Fitness, Inc. Express the cost behavior pattern in equation form. (Round coefcient of Xto 2 decimal places and other answer to the nearest whole dollar amount} :I:I