Jorgenson Corporation has provided the following data for the first five months of the year: Machine Hours Lubrication Cost January 255 $ 1,525 February 355 $ 1,635 March 430 $ 1,770 April 315 $ 1,620 May 350 $ 1,700 Using the least-squares regression method of analysis, the estimated variable lubrication cost per machine hour is closest to:

Multiple Choice $.92 $1.50 $1.38 $1.27