Cycle Accessories manufacturers cellphone holders that can be mounted on the handle bars of most motorcycles. The manuf process is highly automated and management feels that machine-hours are likely the main driver of overhead costs. Data fron most recent year are shown below. Required: 1. Using least-squares regression, estimate the fixed cost and variable cost elements of monthly overhead costs. Estimate the cost element to the nearest dollar and the variable cost element to the nearest cent. Required: cost element to the nearest dollar and the varlable cost elithent to the nearest cent