Happiest birthday, is a bakery shop just opened on the occasion of New year, ie. On 1/1/2020
The following are the data relating to the sales of birthday cakes per month
Month	# of cakes	Total Cost
1	150	$ 8,700
2	250	$ 14,000
3	280	$ 12,000
4	310	$ 15,500
5	370	$ 17,700
6	520	$ 24,900
7	560	$ 23,000
8	570	$ 24,200
9	480	$ 23,600
10	490	$ 23,500
11	230	$ 11,500
12	310	$ 17,000
Solve by Least-squares Regression Method ONLY
Variable cost per Cake = $
Fixed cost per month = $
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD, OR REGRESSION COEFFICIENT FORMULA
THIS IS AN ACCOUNTING QUES, SO DO NOT POST IN STATISTICS

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