An accountant wishes to predict labor costs Data for $12$ production runs

Direct labor cost data

Directlabor

cost y $($$$100)$

Batch size $x$

$\backslash$table$[[71,5],[663,62],[381,35],[138,12],[861,83],[145,14],[493,46],[548,52],[251,23],[1024,100],[435,41],[772,75]]$

a$)$ Calculate $B1$ and BO

$b||=$