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 is the variable cost per hour using the high-low method to estimate the cost equation?
Definitions:
Social Graces
The skills used to interact politely in social situations, including manners, etiquette, and diplomacy.
Meeting Progressing
The advancement or development of a meeting towards its goals or objectives.
Monopolize Discussion
To dominate a conversation, leaving little room for others to contribute.
Face-to-Face Communication
Direct interaction between individuals, allowing for verbal and non-verbal cues in real-time.
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