Jorgenson Corporation has provided the following data for the first five months of the year: Machine Hours Lubrication Cost January 245 $1,520 February 370 $1,655 March 420 $1,785 April 325 $1,595 May 385 $1,690 Using the least-squares regression method of analysis, the estimated variable lubrication cost per machine hour is closest to: Multiple Choice $1.63 $1.43 5.93 $1.83