cost accounting

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To estimate the monthly maintenance cost for the maintenance department in a hospital, the following monthly costs are available:

MONTHLY EXPENSE
COSTS
Supervisor Salary Expense
$4,000
Depreciation Expense – Maintenance Equipment
$6,000
Repairs Expense – Maintenance Equipment
$6,000
Supplies Expense
$9,000
Wages Expense – Maintenance Workers
$13,000

The Supervisor Salary Expense and the Depreciation Expense are both fixed costs.  The remaining expenses are variable costs.  There are 1,000 patient days in a month, which is the cost driver for maintenance costs.  Estimate the cost function where Y is the monthly maintenance cost and X is the variable cost per patient day.
 
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