$4681$ Problem $1(35$ points$)9$U$352$ Random Inc$\mathrm{.}1011121314116192122232430373940$CutPaste LE Copy$4142$$Format PainterClipboardArialB IU A$$78,000$$$91,000$Cost data for the last $3$ years$$100,000$Overhead Cost Units Produced$$78,000$$$89,000$$$93,000$S$87\mathrm{.}000$$$94,000$$$81,000$s$85,000$$

$104,500$$$104,000$$$92,000$$$104,000$$$96,000$$$77,000$$$83,000$$$95\mathrm{.}000$$$65,000$$$92,000$S$77,000$$$105,000$$$103,000$$$96\mathrm{.}000$$$84,500$S$100,000$$$83,000$$$79,000$$$74,000$$$81,000$$$82,000$$$74,000$$$72,000$S$73\mathrm{.}000|10$ A A$\text{'}==$$$92,000$FontDS$82,0005,6796\mathrm{.}751,5395,3356,4807\mathrm{.}6306,3317,9985,9437,0817,6948,9037,4859,0628,18964106,5567,8504,8366,8286,2218,2387\mathrm{.}8428\mathrm{.}0866\mathrm{.}8878,4385,8296\mathrm{.}6395\mathrm{.}7036,4556\mathrm{.}37066844\mathrm{.}9065,0267,6304,014$E$=$EFGAlignmentWrap TextDirect MatMerge & CenterDirect LaborGeneral$\%9$a$890$NumberWhat is the variable cost per unit for overhead? Round to the nearest centWhat is the fixed overhead cost per month? Round to the nearest dollarUse regression and show the equation used for Random to separate overhead into fixed and variable components.How much of the change in costs will this equation predict?Random analyzes their other costs and finds the following $($in addition to the overhead costs above$)$:Conditional FormatFormatting y Table vEach unit of inventory uses $2$ gallons of materials and each gallon costs $$3$What is Random's contribution margin per unit? Round to the nearest centMHow many units does Random need to sell in a month to break even in $2023?$How many units does Random need to sell ina month to make S$20,000$ of profit before taxes?How much in dollars must Random sell in a month to make $$90,000$ in profit before taxes?NNormalNeutraland makes it so that workers can make $24$ in a shift $($changes the direct labor per unit$)$Other costs should be consistent with JanuaryStylesOn average a worker can produce $16$ units of product in an $8$ hour shift and gets paid $$200$ for that shift $($how much per unit?$)$Each month Random spends $$27,500$ on selling and administration costsSales price for $2023$ is estimated at $$38$ per unitBadShow the predicted contribution margin format income statement for February $2023$ if sales increase from January by $200$ units.Also in February, selling costs are increased by S$2,000/$month$,$ a new machine increases fixed overhead by $$6,000$CalculationPGoodCheck CellShow the predicted contribution margin format income statement for January if production and sales are $7,10$ units for January $2023$R

show how to do a regression analysis and get the formula, please do this step by step