The Armer Company is accumulating data to be used 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 that linear regression be employed to derive an equation in the form of y = a + bx for maintenance costs.Data regarding the maintenance hours and costs for last year and the results of the regression analysis are as follows: (CMA adapted) 
What would be the cost equation if regression analysis is used?
Definitions:
Metaphase II
A phase of meiosis II in which chromosomes align at the equatorial plate before being separated into the daughter cells.
Meiosis
A type of cell division that reduces the chromosome number by half, creating four unique haploid cells, essential in sexual reproduction.
Figure Panel
A component of a graphical representation or illustration, often part of a larger series of diagrams or figures in scientific publications.
Metaphase I
A stage of meiosis I during which homologous chromosomes align at the cell's equator before being separated into two daughter cells.
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