Analyze the cost behavior of La Brasserie Provenale using regression analysis. The company's total production costs and production output for the past six months are

Analyze the cost behavior of La Brasserie Provençale using regression analysis. The company's total production costs and production output for the past six months are as follows:

• January: €8,000 (100 units produced)
• February: €9,500 (120 units produced)
• March: €10,800 (130 units produced)
• April: €12,000 (150 units produced)
• May: €13,500 (160 units produced)
• June: €15,000 (180 units produced)

Perform regression analysis to determine the fixed and variable cost components.