QUESTION 2 (21 MARKS) The following data were collected for the period January 2019 to December 2019 by the cost accountant in one of United (Pty) Ltd, ("United) manufacturing plants. Month Electricity Cost (N$) Machine hours January February March April May 1 600 1510 1 500 1 450 1 460 1520 1570 1 530 2680 2600 2 500 2 510 June July 2610 2750 August September October 2 700 2 530 2 520 1 470 1 450 2 490 November December 1 460 2 520 United operates in a job costing system environment. One of their customer JKL Enterprises ("KLhas approached them for a quotation for a job. United's management accountant has estimated that the JKL job will require 2 350 hours. However, the management accountant has resigned with immediate effect and United are eager to know how much electricity they will incur so that they can provide a quote to JKL Mark Required: Using the least squares regression method, determine the total electricity cost that will be incurred for the JKL job. Round off your estimates to the nearest cent