Dr. Jackson runs a personal dental clinic in the name of Get Fit Tooth Dental Clinic
The number of patients treated in each month with costs incurred of the year 2020 are as follows:
Month	# of Patients	Total Cost
	Treated
Jan	100	$ 6,800
Feb	240	$ 13,800
Mar	280	$ 12,000
Apr	310	$ 15,500
May	370	$ 17,700
June	520	$ 24,900
July	560	$ 23,000
Aug	570	$ 24,200
Sep	480	$ 23,600
Oct	490	$ 23,500
Nov	230	$ 11,500
Dec	310	$ 17,000
Solve by Least-squares Regression Method
Variable cost per patient = $
Fixed cost per month = $
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD
THIS IS AN ACCOUNTING QUES, SO DO NOT POST IN STATISTICS