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1. The following data are available for X Corp in Year 2020: Month Units produced Total Cost Jan 600.00 16, 000.00 Feb 800.00 18, 000.00

1. The following data are available for X Corp in Year 2020:

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Month Units produced Total Cost Jan 600.00 16, 000.00 Feb 800.00 18, 000.00 March 1,100.00 20,000.00 What is the annual fixed cost of X Corp using Least squares regression method? (Round off the VC per unit up to two decimal places.)

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