Leno Company Used Regression Analysis to Predict the Annual Cost

Leno Company used regression analysis to predict the annual cost of indirect materials.The results were as follows:
$\begin{array}{ll}&\text { Indirect Materials Cost }\\&\text { Explained by Units Produced }\\\text { Constant } & 14,885 \\\text { Standard error of } Y \text { estimate } & 9,960 \\\text { R-Squared } & 0.7832 \\\text { No. of observations } & 22 \\\text { Degrees of freedom } & 20 \\\text { X Coefficient } & 11.75 \\\text { Standarderror of coefficient } & 2.1876\end{array}$
The linear cost function is ________ where Y = Total indirect materials cost and X = Number of units produced.

A) Y = $2.1876 + $9,960X
B) Y = $11.75 + $14,885X
C) Y= $9,960 + $14,885X
D) Y = $14,885 + 11.75X