Complete a regression analysis to determine total annual fixed and variable costs using the sales revenue and wage costs shown below. Sales Revenue Wage Costs January 24,900 11,300 February 24,200 11,110 March 25,600 11,200 April 24,200 11,400 May 31,000 13,200 June 46,200 18,600 July 53,300 21,600 August 44,000 16,100 September 34,200 15,100 October 30,400 12,800 November 28,200 11,200 December 27,000 13,000