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Required information The following information applies to the questions displayed below.] Nation's Capital Fitness, Inc. operates a chain of fitness centers in the Washington, D.C., area. The firm'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 of 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 Costs Maintenance Month January February March April May June July August September October November December Total Service 520 490 300 500 310 480 320 400 470 350 340 320 4,470 4,260 2,820 4,350 2,960 4,200 3,000 3,600 4, 050 3,300 3,160 3,030 $43,200 4,800 Average 400 $ 3,600 Required