Jefferson county airport handles several daily commuter flights and many private flights. The county budget officer has compiled the following data regarding the costs and activity over the past year:

Month	Airport Costs	Flights Originating at JCA
January	$20,000	1,200
February	$19,000	1,000
March	$18,000	900
April	$19,000	1,400
May	$17,000	800
June	$20,000	1,100
July	$21,000	1,500
August	$17,000	900
September	$21,000	1,200
October	$19,000	1,000
November	$24,000	1,400
December	$18,000	1,100

A) Build a spreadsheet and use excel commands to perform a least-squares regression. Estimate the variable and fixed cost component in the aiprort's cost.

B) Predict the airport's costs during a month when 1,500 flights originate at the airport.

PLEASE BREAKDOWN THE PROBLEM AND ADDRESS BOTH PARTS A & B...THANKS!