This Question: 2 pts 18 of 50 (15 complete) This Tesi The Dorkin Company used regression analysis to predict the annual cost of indirect materials. The results were as follows: Indirect Materials Cost Explained by Units Produced Constant 4,200 Standard error of Y estimate 2,300 R-Squared 0.78 No. of observations 22 Degrees of freedom 20 X Coefficient 250.25 Standard error of coefficient 22.25 O A. $22.25 OB $250.25 OC. $2,300 OD. $4,200