The management of Hamano Corporation would like for you to analyze their repair costs, which are listed below: Repair Costs April May June July August September October November Machine Hours 2,139 2,168 2, 125 2, 196 2, 110 2,212 2, 136 2,207 $33,893 $33, 111 $33,088 $33, 111 $33, 021 $33, 175 $33,062 $33, 148 Management believes that repair cost is a mixed cost that depends on the number of machine-hours. Using the least squares regression method, the estimates of the variable and fixed components of repair cost would be closest to: . $1.37 per machine-hour plus $30,140 per month 15.12 per machine-hour plus $33,670 per month $0.81 per machine-hour plus $31,706 per month $1.10 per machine-hour plus $30,731 per month