The Rios Corporation used regression analysis to predict the annual cost of indirect materials. The results were as follows: Indirect Materials Cost Explained by Units Produced Constant $15,615 Standard error of Yestimate $3,800 12 Number of observations X confficient(s) Standard error of coefficient(s) 0.784 20 11.25 2.195 What is the cost estimation equation? Select one: A.Y. $11,815+$11.25X B.Y.$15,615+$11.25X C.Y = $19,415 + $5.13 D. Y $3800+ $8.82X