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	215	$5,830
February	210	5,785
March	235	5,945
April	550	8,640
May	685	9,755
June	615	9,290
July	450	6,245
August	365	6,175
September	325	6,045
October	245	5,965
November	190	4,990
December	185	4,890

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 440 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 650 jerseys.