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	200	$5,695
February	210	5,840
March	570	8,660
April	675	9,735
May	635	9,230
June	445	6,260
July	365	6,150
August	240	5,945
September	165	4,890
October	295	6,000
November	245	5,975
December	190	4,955

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 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 stores expected operating cost if it prints 620 jerseys.