The controller of Wildhorse Industries has collected the following monthly expense data for analyzing the cost behavior of electricity costs. Total Electricity Costs Total Machine Hours 230 January $2,110 February 2.970 360 March 3,560 500 April 4,500 685 May 3,250 450 June 4.860 770 July 4,050 620 August 3,900 580 September 5,060 675 October 4,300 600 November 3,370 360 December 6,120 790 Determine the fixed- and variable-cost components using regression analysis (We recommend the use of Excel) (Round fixed cost to 3 decimal places e.g. 1.252 and variable cost to 5 decimal places eg. 1.25125.) Fixed costs $ Variable-cost $