(Appendix 2A)Donner Company Would Like to Estimate the Variable and Fixed

Multiple Choice

(Appendix 2A) Donner Company would like to estimate the variable and fixed components of its maintenance costs and has compiled the following data for the last five months of operations. (Appendix 2A) Using the least-squares regression method, the estimated total fixed cost per month for maintenance is closest to:

A) $470
B) $416
C) $400
D) $378