$*$P$18\mathrm{.}8($LO $1,\backslash (\backslash$underline$\{2\},\backslash$underline$\{6\}\backslash )),$ AP The controller of Brokaw Production has collected the following monthly cost data for analyzing the behavior of utility costs. Instructions a$.$ Determine the fixed costs and unit variable costs using regression analysis. $($We recommend the use of Excel.$)$ a$.$ VC $\backslash (\backslash$$ $5\mathrm{.}7343\backslash )$ b$.$ Prepare a scatter plot using Excel. Present the cost equation line estimated in part $($a$).$ c$.$ What utility cost does the cost equation estimate for a level of activity of $500$ machine hours? By what amount does this differ from March's observed cost for $500$ machine hours? d$.$ What utility cost does the cost equation estimate for a level of activity of $700$ machine hours? By what estimate does this differ from June's observed cost for $700$ machine hours?