Havana Hats makes the worlds best hats. Information for the last eight months follows: Month Number of Hats Produced Total Cost January 4,750 $ 5,900 February 3,150 4,850 March 2,600 4,200 April 4,800 6,125 May 6,400 7,655 June 7,350 8,575 July 5,600 7,000 August 8,550 9,555 Required: Perform a least squares regression. Note: Round your answers to 2 decimal places.

Variable cost per unit--- Total fixed cost----

1) Variable cost per unit = $0.90 2) Fixed cost = $1,860

1) is correct 2) is incorrect please correct it