Sum Average 4,670 389 44,940 3,745 1,114.68 6.7589 428.416 1.07669 A coefficient B coefficient Standard error of the a cofficient Standard error of the a cofficient Standard error of the estimate R2 T-value a T-value b 309.240 0.79760 2.602 6.277 Based upon the data derived from the regression analysis, 400 maintenance hours in a month would mean the maintenance costs would be budgeted at: (rounded to the nearest whole dollar) $3,818. 0 $3,824 0 $3,745. O $4,249. The Armer Company is accumulating data to be used in preparing its annual profit plan for the coming year. The cost behavior pattern of the maintenance costs must be determined. The accounting staff has suggested that linear regression be employed to derive an equation in the form of y = a + bx for maintenance costs. Data regarding the maintenance hours and costs for last year and the results of the regression analysis are as follows: January February March April May June July August September October November December Hours of Activity 460 330 360 290 500 310 300 510 460 490 330 330 Maintenance Costs $ 4,100 3,300 3,300 2,910 4,440 2,970 3,130 4,730 4,640 4.030 4.000 3,390 Sum Average 4,670 389 44,940 3,745 1.114.68 6.7589 A coefficient B coefficient Standard error of the a cofficient Standard error of the a cofficient Standard error of the estimate R? Tuvalue a 428.416 107669 309 240 0.79760 2602