Figure 3-14. Blacken Company manufactures motorcycles.The company's management accountant wants to calculate the fixed and variable costs associated with utility cost incurred by the factory.Data for the past five months were collected.
Refer to Figure 3-14.Using a regression program,the value of the X Variable 1 (rounded to the nearest penny)is

Question

Figure 3-14. Blacken Company manufactures motorcycles.The company's management accountant wants to calculate the fixed and variable costs associated with utility cost incurred by the factory.Data for the past five months were collected.
 Refer to Figure 3-14.Using a regression program,the value of the X Variable 1 (rounded to the nearest penny)is

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The Answer of Figure 3-14. Blacken Company manufactures motorcycles.The company's management accountant wants to calculate the fixed and variable costs associated with utility cost incurred by the factory.Data for the past five months were collected.
 Refer to Figure 3-14.Using a regression program,the value of the X Variable 1 (rounded to the nearest penny)is