Martha's Vineyard Marine Supply is a wholesaler for a large variety of boating and fishing equipment. The company's controller, Mathew Knight, has recently completed a cost study of the firm's material-handling department in which he used work measurement to quantify the department's activity. The control factor unit used in the work-measurement study was hundreds of pounds of equipment unloaded or loaded at the company's loading dock. Knight compiled the following data. Month January February March April May June July August September October November December Units of Activity (hundreds of pounds of equipment loaded or unloaded) 3,300 3,100 2,800 2,500 3,700 3,900 3,500 3,300 4,100 2,600 2,700 2,900 Material- Handling Department Costs $13,200 12,800 12,000 11,700 12,600 14,800 13,500 12,900 13,920 11,800 12,850 12,850 Required: 1. Compute the least-squares regression estimate of the variable- and fixed-cost components in the company's material-handling department costs. (Do not round intermediate calculations. Round "Variable-cost component" to 2 decimal places and other answer to the nearest whole dollar amount.) Fixed-cost component Variable-cost component