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Assume that a company wants to separate a mixed cost into its variable and fixed elements for cost estimation purposes. It provided the following information:

Assume that a company wants to separate a mixed cost into its variable and fixed elements for cost estimation purposes. It provided the following information:
Week Units Produced Mixed Cost
112,000 $ 35,300
213,500 $ 39,500
314,000 $ 41,100
413,700 $ 39,620
511,500 $ 34,400
610,100 $ 32,050
710,800 $ 32,380
814,400 $ 41,890
911,200 $ 34,200
1013,200 $ 39,150
Using least-squares regression, the estimate for the fixed cost per week is closest to:

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