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Daemon Corporation is preparing a flexible budget and desires to separate its electricity expense which is semi-variable and fluctuates with total machine hours, into its fixed and variable components. Information for the first three months of 2013 is as follows: Requirements: Using the least square method 1. Compute the variable rate per machine hour 2. Compute the fixed portion of Johnson's electricity expense 3. What is the cost function of the Electricity Expense? 4. Compute the total manufacturing cost if actual machine hours is 6 , 000