Recent maintenance costs of Gallander Corporation are listed below Machine-Hours Maintenance Costs April June July August.. September.... October.... November . 727 725 720 641 671 728 710 707 $7,269 $7,290 $7,273 $7,130 $7,208 $7,291 $7,260 $7,231 Management believes that maintenance cost is a mixed cost that depends on machine-hours Using the least-squares regression method, the estimate of the variable component of maintenance cost per machine-hour is closest to O $10.30 O s190 O $185 O $167