The controller of the BranchBranch Company wants you to estimate a cost function from the following two observations in a general ledger account called Maintenance:The controller of the

month machine hours maintenance costs incurred

january 8000 $4200

february 12000 5600

requirements

1. estimate the cost fuction for maintenance.

2. can the constant in the cost fuction be used as an estimate of the fixed maintenance cost per month? explain