Fixed-cost component Variable-cost component 2. Complete the least-squares regression equation for the department's costs. (Do not round intermediate calculations. Round variable cost per unit to 2 decimal places and other answer to the nearest whole dollar amount.) Total monthly cost = per unit of activity 3. Predict the firm's material handling department's costs for a month when 2,000 units of activity are recorded. (Do not round intermediate calculations. Round variable cost per unit to 2 decimal places and final answer to the nearest whole dollar amount.) Total monthly cost