The following machine hours and utility cost information is available: Month Machine Hours Utility Cost January 7,260 $2,960 February 8,850 3.410 March 4,800 1,920 April 9,000 3,500 May 11,000 3,900 Outlier June 4,900 1,860 July 4,600 2,180 August 8,900 3,470 September 5,900 2480 October 5,500 2,310 b. Using the least squares regression method, compute the variable cost per program and the total fixed cost per month