I have calculated the high-low but am struggling with the semi-averages and the simple regression. I saw a different Chegg tutor answered the question, but I got different answers for the semi-averages. I don't understand how to calculate the fixed hours simple regression at all.

Develop an estimate of fixed and variable costs for labor expenses based on the data presented below. Determine your estimates by using the high-low and semi-averages methods and simple regression. PERIOD 1 2 3 4 5 6 Data for Variable Fixed Cost Example OUTPUT IN UNITS 17,423 20,325 15,785 21,342 22,432 13,764 HOURS WORKED 3,238 4,341 3,349 4,364 4,983 3,236 SOLUTION: VARIABLE AND FIXED COST ESTIMATES: VARIABLE HOURS/UNIT HIGH-LOW SEMI-AVERAGES SIMPLE REGRESSION FIXED HOURS