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 Leslies 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	185	$5,680
February	190	5,875
March	575	8,575
April	710	9,755
May	650	9,255
June	450	6,220
July	390	6,135
August	265	5,915
September	160	4,860
October	290	6,015
November	270	5,975
December	175	4,930

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 stores expected operating cost if it printed 425 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 stores expected operating cost if it prints 640 jerseys.