3. With the data below, find the fixed and variable parts of the monthly Wage cost, using the a) regression and b) max-min method. Revenue (X) Wage (Y) 11,200 5,300 January February March April May June July August September October November December 13,000 14,900 19,100 22,000 24,200 26,300 27,400 23,500 20,100 18.200 16.000 6,100 6,200 7,000 9,000 9,600 9,700 10,100 8,300 7,600 8,000 7.100