An accountant conducts a simple regression result to identify the fixed cost and variable cost for a product. Based on the following regression results, identify the fixed cost and variable cost. SUMMARY OUTPUT Regression Statistics Multiple R 0980449 R Square 0.98128 Adjusted R Square 0.954827 Standard Error 11.2385 Observations 8 ANOVA dr Regression Residual Total SS MS F ignificance F 1 18814.05 18814.05 148.9585 1.84E 05 6 757.8237 126.3039 7 19571.88 Intercept X Variable 1 Coefficientsandard Em Star P-value ower 95%upper 95%ower 95 Opper 95 0% 23.60447 8.795575 2.683676 0.036358 2.082473 45.12647 2.082473 45.12847 1.387979 0.113723 12.20486 1.84E 05 1.109707 1.66625 1.109707 1.66625