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The controller of Oriole Industries has collected the following monthly cost data for analyzing the behavior of electricity costs. Determine the fixed costs and unit variable costs using regression analysis (We recommend the use of Excel.) (Round fixed cost to 3 decimal places e.g. 1.252 and variable cost to 5 decimal places e.g. 1.25125.) Fixed costs $ Unit variable costs /machine hour What electricity cost does the cost equation estimate for a level of activity of 500 machine hours? (Round unit cost and final answers to 2 decimal places e.f. 1,250.25.) Electricity costs 5 By what amount does this differ from March's observed cost for 500 machine hours? (Round answer to 2 decimal places e.3. 1.25.) Amount differ