Marks Jenny Jay the management accountant, at Pencilwares Pty Ltd is trying to estimate the fixed and variable electricity costs incurred in the production of pencil cases, which is part of the company's 4a stationary range. She has compiled the following information for the period January-December: Electricity No. of pencil Month Costs cases 07:32 (Units) January 33,400 12,800 February 28,700 9,000 March 39,300 13,500 April 26,000 8,000 May 30,040 11,250 June 29,000 10,250 July 26,760 7,800 August 28,880 9,500 September 35,000 12,900 October 32,000 11,700 November 40,000 13,400 December 33,600 10,900 MacBook Pro