A professional registered as a CPA and files IRS returns under various forms.
The following data related to the number of IRS returns filed during the year 2019.
Month	# of returns	Total Cost
	filed
Jan	120	$ 7,800
Feb	220	$ 13,500
Mar	250	$ 11,500
Apr	310	$ 15,500
May	370	$ 17,700
June	500	$ 23,800
July	560	$ 23,000
Aug	570	$ 24,200
Sep	480	$ 23,600
Oct	490	$ 23,500
Nov	220	$ 11,200
Dec	300	$ 16,800
Solve by Least-squares Regression Method
Variable cost per return = $
Fixed cost per month = $
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD AND REGRESSION COEFFICIENT FORMULA
THIS IS AN ACCOUNTING QUES, SO DO NOT POST IN STATISTICS