A Physiotherapist located in centre of New York charges its patients on per hour
basis. The number of hours charged and total cost per month is as under
Month	# of Hours	Total
	charged	Cost
1	100	$ 85,000
2	250	$ 185,000
3	280	$ 210,000
4	300	$ 250,000
5	370	$ 280,000
6	670	$ 440,000
7	500	$ 320,000
8	570	$ 350,000
9	500	$ 340,000
10	490	$ 330,000
11	230	$ 150,000
12	350	$ 250,000
Solve by Least-squares Regression Method ONLY AND COMPUTE THE FOLLOWING
Requirements:
(i) Variable cost per Hour= $
(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