Machine Hours and Electricity Costs for Wells Industries for 2011

Essay

Machine hours and electricity costs for Wells Industries for 2011 were as follows:
$\begin{array}{|l|c|c|}\hline & \text { Machine } & \text { Electricity } \\\hline \text { Month } & \text { Hours } & \text { Costs } \\\hline \text { January } & 2,000 & \$ 9,200 \\\hline \text { February } & 2,320 & 10,500 \\\hline \text { March } & 1,520 & 6,750 \\\hline \text { April } & 2,480 & 11,500 \\\hline \text { May } & 3,040 & 14,125 \\\hline \text { June } & 2,640 & 11,000 \\\hline \text { July } & 3,280 & 12,375 \\\hline \text { August } & 2,800 & 11,375 \\\hline \text { September } & 1,600 & 7,750 \\\hline \text { October } & 2,960 & 13,000 \\\hline \text { November } & 3,760 & 15,500 \\\hline \text { December } & 3,360 & 13,875\\\hline\end{array}$ Required: