Tecscin Company manufactures motorcycles. The company's management accountant wants to calculate the fixed and variable costs associated with utility cost incurred by the factory. Data for the past five months were collected as follows: Utility Machine hours Month Cost March $4,000 300 April 240 3,300 May 4,100 310 June 3,200 256 July 278 3,050 Using a regression program, the value of the intercept (rounded to the nearest whole number) is calculated as: a. $1,641 b. $13 C. -$69 d. $345