i been trying a lot but i dont know how to calculate

Maria Chavez owns a catering company that serves food and beverages at parties and business functions. Chavez's business is seasonal, with a heavy schedule during the summer months and holidays and a lighter schedule at other times. One of the major events Chavez's customers request is a cocktail party. She offers a standard cocktail party and has estimated the cost per guest as follows: Food and beverages Labor (0.5 hour @ $9.20 /hr.) Overhead (0.5 hour @ $18.54/hr.) Total cost per guest $ 18.00 4.60 9.27 $31.87 The standard cocktail party lasts three hours and Chavez hires one worker for every six guests, so that works out to one- half hour of labor per guest. These workers are hired only as needed and are paid only for the hours they actually work. When bidding on cocktail parties. Chavez adds a 12% markup to yield a price of about $38 per guest. She is confident about her estimates of the costs of food and beverages and labor but is not as comfortable with the estimate of overhead cost. The $18.54 overhead cost per labor-hour was determined by dividing total overhead expenses for the last 12 months by total labor-hours for the same period. Monthly data concerning overhead costs and labor hours follow: Month January February March April May June July August September October November December Total Labor-Hours 3,900 2,500 2,700 3,900 4,200 5,200 6,200 7,200 6,700 4,200 3,800 6,200 56,700 Expenses 59,000 63,000 64,000 68,000 71,000 75,000 78,000 80,000 78,000 72,000 68,000 76,000 $ 852,000 Chavez has received a request to bid on a 190-guest fundraising cocktail party to be given next month by an importar local charity. (The party would last the usual three hours.) She would like to win this contract because the guest list for charity event includes many prominent individuals that she would like to secure as future clients. Maria is confident th these potential customers would be favorably impressed by her company's services at the charity event 2a. Use the least squares regression method to estimate the fixed and variable components of overhead expenses 2b. Express these estimates in the form Y = a +bX. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 2A Required 28 Use the least-squares regression method to estimate the fixed and variable components of overhead expenses. (Round the Variable cost to 2 decimal places and Fixed Cost to the nearest whole dollar amount.) Fixed cost per month Variable cost per hour $ 7,220 S 4.40 Required 2B > Required 2A Required 28 Express these estimates in the form Y = a + bx. (Round the Variable cost to 2 decimal places and Fixed Cost to the nearest whole dollar amount.) Y S34 208 6.36 X