Jackson Co. had the following data for units produced and maintenance costs in each of the four quarters of their prior fiscal year:

QUARTER 1: 10 units and $61

QUARTER 2: 13 units and $73

QUARTER 3: 9 units and $60

QUARTER 4: 12 units and $70

8. Using the Linear Regression Method, the slope of the budget line would be

a.$3.00

b.$3.25

c.$3.50

d.$3.75