Grawburg Inc.maintains a call center to take orders, answer questions, and handle complaints.The costs of the call center for a number of recent months are listed below: Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.
Required:
Estimate the variable cost per call and fixed cost per month using the least-squares regression method.

Call Center

A centralized office used for receiving or transmitting a large volume of requests by telephone, often involving customer service or technical support.

Mixed Cost

An expense that has both fixed and variable components, changing in total with the level of activity but not in direct proportion.

Least-squares Regression

A statistical method used to determine the line of best fit by minimizing the sum of squares of the differences between observed values and those predicted by a linear function.