Based on the chart we were given the following question to answer but I don't even know where to start. Can someone please help me understand this? I feel so lost, I think a regression analysis is needed maybe?

	Overhead Cost	Units Produced
January-17	$78,000	5,679
February-17	$91,000	6,751
March-17	$100,000	7,539
April-17	$78,000	5,335
May-17	$89,000	6,480
June-17	$93,000	7,630
July-17	$87,000	6,331
August-17	$94,000	7,998
September-17	$81,000	5,943
October-17	$85,000	7,081
November-17	$100,000	7,694
December-17	$104,000	8,903
January-18	$92,000	7,485
February-18	$104,000	9,062
March-18	$96,000	8,189
April-18	$77,000	5,410
May-18	$83,000	6,556
June-18	$95,000	7,850
July-18	$65,000	4,836
August-18	$92,000	6,828
September-18	$77,000	6,221
October-18	$105,000	8,238
November-18	$103,000	7,842
December-18	$96,000	8,086
January-19	$83,000	6,887
February-19	$100,000	8,438
March-19	$83,000	5,829
April-19	$79,000	5,639
May-19	$74,000	5,703
June-19	$81,000	6,455
July-19	$82,000	6,370
August-19	$74,000	5,684
September-19	$72,000	4,906
October-19	$73,000	5,026
November-19	$92,000	7,630
December-19	$65,000	4,014

Show the equation used to separate overhead into fixed and variable components - how much of the change in cost should this equation predict. What is the fixed overhead cost per month? Round to the nearest dollar. Then, what is the variable cost per unit for overhead? Round to the nearest cent