Lynbrook, Inc., manufactures high$-$end computer chips, reports the following information about its sales and cost of goods sold in a recent $10$ week period.

Week

$1$

$23456789$

$10$

Number

of chips $50$

$70$

$90$

$120$

$140$

$155$

$175$

$135$

$110$

$80$

Cost of Goods Sold

$22,00026,00029,00031,00035,00040,00043,00032,00030,00027,000$

Required:

A$.$ Determine the total fixed costs per week and the variable costs per unit sold during this time

period. Express your answer as a cost formula in the form Y$=$a$+$bx$.($continued$)$

B$.$ Based on your answer in part A$,$ estimate the Cost of Goods Sold during week $11$ if Lynbrook expects sales to equal $147$ chips.