SOLUTION NEEED

1.

The following were the data obtained by the manager for the first 3 quarters for 2020:

Quarter	Maintenance Costs	Machine Hours
1st quarter	1,520,000	50,000
2nd quarter	1,718,300	62,000
3rd quarter	1,526,000	46,000

How much is the expected maintenance costs for November 2020, if the expected machine hours is 33,000?

2.

The following information was gathered by the managerial accountant to estimate the 2nd quarter's utility cost:

Months	Utility Cost	Direct labor hours
January	8,520	1809
February	7,628	1421
March	5,712	912
April	6,746	1102

Summation of X	5,244
Summation of Y	28,606
Summation of XY	38,895,504
Summation of X-squared	7,337,870

Using the regression analysis, what is the estimated cost-function for the 2nd quarter?