The Stanford Company Incurred the Following Maintenance Cost During a Five

Multiple Choice

The Stanford Company incurred the following maintenance cost during a five month period: $\begin{array}{ccc}\text { Month } &\text { Production Volume } &\text {Maintenance Costs }\\\hline\text { June } & 75 & \$ 250 \\\text { July } & 115 & 310 \\\text { August } & 190 & 400 \\\text { September } & 60 & 240 \\\text { October } & 135 & 355\end{array}$
Using a computer or calculator, compute the estimate of variable cost per unit of production
Using the method of least squares. Rounded to two decimal places, this value would be

A) $3.21.
B) $2.70.
C) $1.31.
D) $1.23.