please help to solve this.

Crcle Accessories manufacturen cellohone holden that can be mourted an the handie bars of most motorcycles. The manulactiaing process is hohly automated and managensent feeis that machine hours are chely the main diver of overhead costs Data froen the most recent year are shown below Required: Required: 1 Using least-squares regression, est mate the fored cost and variable cost eiments of monowy overhead costs. Estimate the fixed cost element to the nearest dollar and the variabie cost element to the nearest cent. 2. If the company expects to use 3,800 machine hours next month estimate total ovelhead casts