Nation's Capital Fitness, Inc. operates a chain of fitness centers in the Washington, D.C., area. The firm's controller is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the firm's equipment maintenance costs must be determined. The accounting staff has suggested the use of the high-low method to develop 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: Hours of Maintenance Month January Service 520 February Parch 468 Maintenance Costs $5,254 4,250 269 2,330 April 499 4,330 Pay 360 3,000 June 430 4,150 July 340 3,000 August 430 3,000 September 460 October 4,030 360 November 3,200 100 December 3,170 330 3,000 Total 4,790 $43,004 300- Rounded Problem 6-38 Part 1 Required: 1. Using the high-low method of cost estimation, estimate the behavior of the maintenance costs incurred by Nation's Capital Fitness, Inc Express the cost behavior pattern in equation form (Round coefficient of X to 2 decimal places and other answer to the nearest whole dollar amount.)