A company is in the business of manufacturing and selling hand towels to its distributors
Total sales in the year and total costs are given below, after that are the requirements
Month	# of Hand	Total
	towel sold	Cost
1	300	$ 20,000
2	250	$ 12,000
3	280	$ 12,000
4	300	$ 16,000
5	370	$ 17,700
6	670	$ 30,000
7	500	$ 20,000
8	570	$ 24,200
9	500	$ 23,600
10	490	$ 23,500
11	230	$ 11,500
12	350	$ 20,000
Solve by Least-squares Regression Method ONLY AND COMPUTE THE FOLLOWING
(i) Variable cost per Hand towel= $
(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
I ALREADY GOT INCORRECT ANSWERS Advanced Cost Accounting

All data given already, please skip it if you don't know