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Question - Muffler Incorporated produces floor mats for cars and trucks. The owner, Kenneth Muffler, asked you to assist him in estimating his maintenance costs. Together, Mr. Muffler and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours:
Month
Maintenance Expense
Machine Hours
1
$3,200
2,240
2
3,390
2,340
3
3,570
2,440
4
3,700
2,470
5
2,320
6
3,840
2,510
7
3,690
2,460
8
3,500
2,430
9
3,220
2,250
10
2,920
2,120
11
2,820
1,750
12
2,980
2,110
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