The management of Hamano Corporation would like for you to analyze their repair costs, which are listed below: 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: Multiple Choice $22.11 per machine-hour plus $98,497 per month $7.37 per machine-hour plus $65,670 per month $8.19 per machine-hour plus $62,015 per month $7.55 per machine-hour plus $64,859 per month