using the least squares regression method of analysis the estimated variable lubrication cost per machine hour is closest to

Jorgenson Corporation has provided the following data for the first five months of the year 29 Machine Hours Lubrication 250 0-23:09 January February March April 335 415 315 385 $ 1,545 $ 1,650 $ 1,765 $ 1,605 $ 1,685 May Using the least-squares regression method of analysis (in Excel), the estimated variable lubrication cost per machine hour is closest to