Liberty Bell Fitness, Inc. operates a chain of fitness centers in Philadelphia. The firms controller is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the firms equipment maintenance costs must be determined. The accounting staff has suggested the use of an equation, in the form of Y = a + bX, for maintenance costs. Data regarding the maintenance hours and costs for last year are as follows:

Month	Hours of Maintenance Service			Maintenance Costs
January		570		$	5,230
February		440			4,210
March		270			2,800
April		480			4,330
May		350			2,990
June		440			4,160
July		330			3,070
August		410			3,510
September		490			4,020
October		390			3,200
November		350			3,250
December		360			3,080
Total		4,880		$	43,850
Average		407		$	3,654