2.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:

	Calls Taken	Call Center Cost
April	8,450	$	91,609
May	8,419	$	91,440
June	8,460	$	91,668
July	8,459	$	91,651
August	8,423	$	91,458
September	8,434	$	91,496
October	8,476	$	91,722
November	8,464	$	91,678

Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.

Required:

Use Excel to estimate the variable cost per call and fixed cost per month using the least-squares regression method. (Round the "Variable cost" to 2 decimal places and the "Fixed cost" to the nearest dollar amount.) Please attach your Excel spreadsheet to support your answer.