The Stanford Company Incurred the Following Maintenance Cost During a Five

The Stanford Company incurred the following maintenance cost during a five month period: $\begin{array}{ccc}\text { Month } & \text { Production Volume } & \text {Maintenance Costs }\\\hline\text { June } & 75 & \$ 250 \\\text { July } & 115 & 310 \\\text { August } & 190 & 400 \\\text { September } & 60 & 240 \\\text { October } & 135 & 355\end{array}$
Using a computer or calculator, compute the estimate of the fixed portion of maintenance costs using the method of least squares. Rounded to dollars, this value would be

A) $575
B) $166
C) $160
D) $66