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Laborn Inc.'s inspection costs are listed below: Units Produced Inspection Costs March 163 $ 9,658 April 209 $ 11,141 May 159 $ 9,451 June 232

Laborn Inc.'s inspection costs are listed below:

Units Produced Inspection Costs
March 163 $ 9,658
April 209 $ 11,141
May 159 $ 9,451
June 232 $ 12,435
July 286 $ 13,305
August 256 $ 12,701
September 258 $ 12,824
October 234 $ 12,553

Management believes that inspection cost is a mixed cost that depends on the number of units produced. Using the least-squares regression method, the estimates of the variable and fixed components of inspection cost would be closest to:

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