Chapter l Pl: The accounting department of Insecurity Protection Services, a company that provides security services for rich, famous, and insecure people is analyzing the costs of its accounting services. Analysts have selected the following cost drivers: customer accounts maintained, and number of paychecks processed The cost data and cost drivers for 16 months follow: Month Cust accts Paychecks Costs (S 325 310 302 213 102 993 691 1268 64200 102861500 98 712 51 762 51220 618 213 123 115 29 213 545 708 507 1232 651 97858300 929 57 1059 625 42 5520 12 14 132 1299 71830 1283 651 (a) Using regression analysis, find the best cost estimation equation (b) Estimate the accounting department's costs of doing business based on 1,000 pay checks processed and 200 customer accounts maintained