The following information was gathered by the managerial accountant to estimate the 2nd quarter's utility cost: Direct Utility Months labor Cost hours January P8,520 1809 February 27,628 1421 March P5,712 912 April P6,746 1102 Summation of Summation of Y Summation of XY Summation of X-squared 5,244 28,606 38,895,504 7,337,870 Using the regression analysis, what is the estimated cost-function for the 2nd quarter