Grawburg Incorporated maintains a call center to take orders, answer

questions, and handle complaints. The costs of the call center for a

number of recent months are listed below:

Management believes that the cost of the call center is a mixed cost that

depends on the number of calls taken.

Required:

Estimate the variable cost per call and fixed cost per month using the

least$-$squares regression method. $($Round the "Variable cost" to $2$

decimal places and the "Fixed cost" to the nearest dollar amount.$)$

Answer is complete but not entirely correct.