Leslie Sporting Goods is a locally owned store that specializes in printing team jerseys. The majority of its business comes from orders for various local teams and organizations. While Leslie prints everything from bowling team jerseys to fraternity/sorority apparel to special event shirts, summer league baseball and softball team jerseys are the companys biggest source of revenue. A portion of Leslies operating information for the companys last year follows:

	Number of	Operating
Month	Jerseys Printed	Cost
January	150	$4,880
February	195	5,865
March	175	5,765
April	525	8,595
May	655	9,230
June	720	9,725
July	420	6,225
August	295	6,010
September	355	6,125
October	255	5,975
November	250	5,935
December	165	4,925

Required: 3. Using the high-low method, calculate the stores total fixed operating costs and variable operating cost per jersey. 4. Using the high-low method results, calculate the Leslies expected operating cost if it printed 475 jerseys. 5. Perform a least-squares regression analysis on Leslies data. 6. Using the regression output, create a linear equation (y = a + bx) for estimating Leslies operating costs. 7. Using the least-squares regression results, calculate the Leslies expected operating cost if it prints 650 jerseys.