Jorgenson Corporation has provided the following data for the first five months of the year: Machine Hours January February March April May 250 330 415 305 345 Lubrication Cost $ 1,535 $ 1,640 $ 1,750 $ 1,605 $ 1,715 Using the least-squares regression method of analysis, the estimated variable lubrication cost per machine hour is closest to: Multiple Choice 0 $.92 0 $1.49 0 $1.37 0 $1.25