EXAAM REVIEW
A shoemaker makes shoes in the name of "PARYGOLD" for youngsters and sells it to the distributors
Sales data for the year 2020 are given the tabular form below
Month	# of shoes	Total Cost
	sold
Jan	200	$ 13,000
Feb	220	$ 13,500
Mar	250	$ 11,500
Apr	310	$ 15,500
May	370	$ 17,700
June	800	$ 40,100
July	560	$ 23,000
Aug	570	$ 24,200
Sep	480	$ 23,600
Oct	490	$ 23,500
Nov	220	$ 11,200
Dec	450	$ 24,500
Solve by Least-squares Regression Method
Variable cost per pair of shoes = $?
Fixed cost per month = $?
Semi Variable costs per month= $?
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD AND REGRESSION COEFFICIENT FORMULA
THIS IS AN ACCOUNTING QUES, SO DO NOT POST IN STATISTICS