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:
Legitimate Power
This refers to the authority someone has due to their position or role within a formal organizational setting.
Accumulate
To gather or pile up something gradually as time passes, often leading to a large quantity.
Exert Influence
The act of using one's power, authority, or personal appeal to affect or change someone's beliefs, attitudes, or actions.
Situational Control
The extent to which individuals can influence or manipulate the conditions or environment of a given situation to achieve desired outcomes.
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