The Partridge Corporation Used Regression Analysis to Predict the Annual $M$

The Partridge Corporation used regression analysis to predict the annual cost of indirect materials. The results were as follows: Indirect $M$ aterials Cost
Explained by Units Produced
$\begin{array}{ll}\text { Constant } & \$ 21,885 \\\text { Standard err or of Y estimate } & \$ 4,560 \\\text { R - squared } & 0.7832 \\\text { No. of obs ervations } & 22 \\\text { Degrees of freedom } & 20 \\\text { X coefficient(s) } & 9.75 \\\text { Standard error of coefficient(s) } & 4.1876\end{array}$ The variable cost per unit of product is:

A) $0.78
B) $4.19
C) $2.20
D) $9.75