BBA inc begins its business on 1 Jan, 2019 and is in the business of manufacturing of Footballs.
It sells Footballs in a lot of 10 Footballs in a C.Box (Carry Box). Following is the Sales and
Total costs data for its second year of operations.
Month	# of Lots	Total
	sold	Cost
Jan	500	$ 25,000
Feb	550	$ 26,500
Mar	560	$ 27,000
Apr	600	$ 29,500
May	450	$ 23,000
June	550	$ 26,000
July	680	$ 32,000
Aug	700	$ 32,500
Sep	560	$ 26,250
Oct	570	$ 26,750
Nov	600	$ 28,000
Dec	400	$ 20,000
Solve by Least-squares Regression Method ONLY AND COMPUTE THE FOLLOWING
Requirements:
(i) Variable cost per Lot= $
(ii) Fixed cost per month = $
(iii) Semi Variable costs per month = $
(iv) Semi Fixed costs per month = $
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD
I ALREADY GOT INCORRECT ANSWERS