An apple fruit distributor sells apples to the supermarkets located locally in New York.
Apple (in Kg) sold during the first year of operations are given below.
Month	Apple	Total Cost
	sold (Kg)
Jan	150	$ 10,000
Feb	240	$ 13,800
Mar	280	$ 12,000
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 Kg = $
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