The Accountant of Sunny Electronics Company believes that the identification of the variable and fixed components of the firm's costs will enable the firm to make better planning and control decisions. Among the costs, the accountant is concerned about the behavior of indirect materials cost. The accountant believes that machine hours are a cost driver for indirect materials costs. You suggested that regression analysis be used to determine the cost behavior of indirect materials. The following regression equation was developed from 40 pairs of observations: S= $200 + $4H Where S = total monthly costs of indirect materials and H = machine hours per month. Explain the meaning of '200' and '4' in the regression equation S=$200 + $4H to the accountant.