Horton Manufacturing incorporated produces blinds and other window treatments for residential homes and offices. The owner is concerned about maintenance costs for the production machinery because maininace cost for the previous fiscal year were higher than expected. The owner has asked you to assist in the estimating future maintenance cost to better predict the firms profibality. Together you have determined that the best cost driver maintinace cost is machine hours. The data from the previous fiscal year for maintenance costs and machine hour follow:

month Maintinace cost machine hours

1 2,725 1674

2 2770 1790

3 2820 1805

4 2920 1855