least square regression ang high low merhod

Susan Smith, president of Kennedy Co., has asked for information about the cost behavior of manufacturing support costs. Specifically, she wants to know how much cost is fixed and how much is variable. The following data are the only records available: Month Cost Units July $6,000 4.000 August $10,250 6,500 September $10,500 8,000 October $12,700 10,500 November $14,000 12,000 December $10,850 9.000 1. Find monthly fixed cost and the variable cost per unit by the high-low method. 2. Explain how your analysis for requirement 1 would change if new January data were received and units were 11,650 and costs were $15,000. 3. Find monthly fixed cost and the variable cost per unit by the least-squares regression analysis method. 4. What recommendations would you give the president based on these analyses