Hammer Company is accumulating data to use in preparing its annual profit plan for the coming year. The cost behovior pattern of the maintenance costs must be determined. The occounting staff has suggested the use of linear regression to derive an equation for maintenance hours and costs. Data regarding the meintenance hours and costs for the lest year and the resuits of the regression analysis follow? Based on the data derived from the regression anabysis, 420 maintenance houls in a month mean that maintenance costs should be budgeted to the nearest dolitar at