If the Controller Uses Regression Analysis to Estimate Costs,the Cost $\times$

If the controller uses regression analysis to estimate costs,the cost equation for administrative salaries is:

A) Cost = $19,943.58 + $13.00 $\times$ Credit-hours.
B) Cost = $69,474.40 + $114 30 $\times$ Credit-hours.
C) Cost = $96,409.42 + $103.56 $\times$ Credit-hours.
D) Cost = $12,521.26 + $11.99 $\times$ Credit-hours.