Green Care Limited $($GCL$)$ manufactures environmentally friendly electric lawn mowers, and demand has been growing rapidly. Management would like to develop cost formulas for planning and decision making. The company's cost analyst has concluded that utilities cost is a mixed cost, and she is attempting to find an activity base with which the cost might be closely related. The controller has suggested that units produced might be a good base to use in developing a cost formula. The production superintendent disagrees; he thinks that direct labour$-$hours would be a better base since different lawn mower models have different production requirements. The cost analyst has decided to try both bases and has assembled the following information for the past eight months:

$\backslash$table$[[$Month$,$UnitsProduced,Direct Labour$-$Hours,Utilities Cost$],[$January$,60,000,15,000,$$$200,000$