Carr Company Reports the Following Data for the First Six $\quad$

Carr Company reports the following data for the first six months of the year: $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ MachineElectrica
$\begin{array}{lrr} \text { Month } & \text { Hours } & \text { Cost } \\ \text { January. } &400&£40\\ \text {February } &300&£ 30\\ \text {March } &400& £ 50 \\ \text { April } &300 &£ 40 \\ \text { May} &200&£30\\\text {June } &200 &£ 20\end{array}$

-Using the least-squares regression method, the estimated variable electrical cost per machine hour is closest to

A) £0.91.
B) £0.10.
C) £0.20.
D) £0.25.