Aaron Corp. uses multiple methods to estimate costs. The machine hours and related costs for the last year, as well as the regression analysis results, are as follows: Maintenance Month Cost Jan. $ 4,250 Feb. 3,050 Mar. 3,650 Apr. 2,870 May 4,400 June 3,010 July 3,080 Aug. 4,520 Sept. 4,310 Oct. 4,100 Nov. 3,350 Dee. 3,210 Sum $43,800 Average S 3,650 Average cost per hour a (intercept) b (coefficient) Standard error of the estimate R-squared t-value for b Machine Hours 500 340 420 320 520 330 340 540 510 490 370 360 5,040 $ 420 S 9.00 $588.8861 7.2884 34.4689 0.9972 60.1047 If Aaron Company uses the high-low method of analysis, what should be the equation to estimate future costs? (Do not round intermediate calculations Kathy Inc. has the following cost information: Variable costs are $5 per unit, and total fixed costs for the year are $60,000. The unit selling price is $7. If the income tax rate is 50%, how many units should Kathy Co. sell to make an after-tax profit (na) of $22,000? Multiple Choice 54,500 units O 42,000 units. 51,000 units