The Stephens Leadership Center provides raining seminars in personal development and from management. The company has been providing the seminar for almost two years and it is attempting to determine the cost structure. The costs for the previous 247 months have been analyzed using the least-squares method. The following results were derived from that method and will provide the basis for overhead cost estimates for each seminar: The total cost for an estimated activity level of 1, 200 seminars would be? a. $37, 500 b. $99,000 c. $108, 500 d. $9, 500