Method of Least Squares Luisa Crimini has been operating a beauty shop in a college town for the past 10 years, Recently, Luisa rented space next to her shop and opened a tanning salon. She anticipated that the costs for the tanning service would primarily be fixed, but found that tanning salon costs increased with the number of appointments. Costs for this service over the past 8 months are as follows: Month Tanning Appointments Total Cost January 1,600 $1,754 February 2,000 2,140 March 3,500 2,790 April 2,500 2,400 My 1,500 1,790 June 2,300 2,275 July 2,150. 2,200 August 3,000 2,640 Required: 1. Using a computer spreadsheet program such as Excel, run a regression on these data. Based on the regression output, select the cost formula for tanning Round the fixed cost to the nearest dollar and the variable rate to the nearest cent