By now, we have covered the basic methods to estimate cost. Let us practice a little. ABC company summarizes their monthly customer support cost in the table below: Based on the above information, please construct a model to estimate future cost by using simple regression analysis. In this case, please use number of customers as the cost driver. Requirement: Please conduct the simple regression analysis in excel and submit the excel file on Pilot. Please clearly show the regression results. Also, please clearly state the cost estimation model in the format TC=FC+ VC*X