The following cost formula was developed usingmonthly datafor Botanan Company's maintenance cost: Y = $1,200 + $8.10 X. The activity measure was labor hours worked by the maintenance crew. If Botana Company incurs 9,600 labor hours for theyear, what would be the estimate oftotal maintenance cost per year?

a)$947,520

b ) $92,160

c) $76,560

d) $78,960