The Method of Least Squares Was Used to Develop a Cost

Multiple Choice

The method of least squares was used to develop a cost equation to predict the cost of monthly equipment maintenance for the Regina Company. The following computer output was received:
The driver used was the number of machine hours.
$\begin{array}{lr}\text { Intercept } & 32,000 \\\text { Slope } & 25\end{array}$
-Refer to the Figure.What is the independent variable of the cost formula for equipment maintenance?

A) number of machine hours
B) the variable rate
C) the fixed cost
D) the total cost