Nation's Capital Fitness, Incorporated, 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 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 Service Maintenance Month Costs January 560 $ 5,088 February 440 4,160 March 300 2,800 April 450 4,270 May 330 2,990 June 430 4,150 July 330 3,060 August 430 3,510 September 460 3,960 October 390 3,240 November 350 3,180 December 360 3,130 Total 4,830 $ 43,538 Average 403 $ 3,628