Armer Company is accumulating data to use in preparing its annual profit plan for the coming year. The cost behavior pattern of the maintenance costs must be determined. The accounting staff has suggested the use of linear regression to derive an equation for maintenance hours and costs. Data regarding the maintenance hours and costs for the last year and the results of the regression analysis follow Feb. Apr. Maintenance Month Cost Jan. $ 4,400 3,200 Mar. 3,000 3,020 May 4,550 June 3,160 July 3,230 Aug. 4,670 Sept 4,460 oct. 4.250 Nov. 3,500 Dec. 3.360 Sun $45,600 Average $ 3,800 Average cost per hour a (intercept) B (coefficient) Standard error of the estimate R-squared t-value for D Machine Hours 560 400 450 330 580 390 400 600 570 550 430 420 5,760 S 450 5 8.00 S 301.50 7.2854 34.4650 0.9072 60.105 Based on the data derived from the regression analysis 420 maintenance hours in a month me that maintenance costs should be budgeted to the nearest dolara