Management believes the variable portion of its car washing costs relates to the number of rental returns. Accordingly, the following data have been compiled: Rental Car Wash Costs Month Returns January 2,500 $ 11,800 February 2,500 $ 13,500 March 2,800 $ 12,600 April 3,100 $ 15,500 May 3,700 $ 17,000 June 5,200 $ 24,900 July 5,600 $ 23,000 August 5,700 $ 24,200 September 4,800 $ 23,600 October 4,900 $ 23,500 November 2,300 $ 11,500 December 3,100 $ 17,000 Exercise 5A-2 Part 2 (Algo) 2. Using least-squares regression, estimate the variable cost per rental return and the monthly fixed cost incurred to wash cars. Note: Round Fixed cost to the nearest whole dollar amount and the Variable cost per unit to 2 decimal places. Fixed cost per month $ 14,182 Variable cost per rental return $ 14,182.00