A company formed in 2017 is in the business of making baseball bats in a lot of 10 bats of hard
quality. The data below is provided to compare the Sales of Baseball bats and its Total Costs
of the year 2020 to manufacture excluding any selling expenses.
Month	# of Baseball	Total
	Lots sold	Cost
Jan	350	$ 16,500
Feb	550	$ 26,500
Mar	560	$ 27,000
Apr	620	$ 31,000
May	450	$ 23,000
June	550	$ 26,000
July	680	$ 32,000
Aug	700	$ 32,500
Sep	560	$ 26,250
Oct	570	$ 26,750
Nov	500	$ 24,000
Dec	400	$ 20,000
Solve by Least-squares Regression Method ONLY AND COMPUTE THE FOLLOWING
Requirements:
(i) Variable cost per lot= $
(ii) Fixed cost per month = $
(iii) Semi Variable costs per month = $
(iv) Semi Fixed costs per month = $
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD
Need 100% Correct answer