PROBLEM 4-4. Regression Analysis (see Appendix) [LO 1 and Appendix] Lancer Audio pro- duces a high-end DVD player that sells for $1,300. Total operating expenses for the past 12 months are as follows: Units Produced and Sold Cost August September 165 $140,345 130 116,990 October 150 130,650 November 145 127,670 December 155 133,790 January 170 143,910 February 140 123,520 March 150 130,950 April 145 127,385 May 150 129,865 June 140 122,720 July 135 120,255 REQUIRED a. Use regression analysis to estimate fixed and variable costs. Round to two decimal places. b. Compare your estimates to those obtained using account analysis (Problem 4-2) and the high- low method (Problem 4-3). Which method provides the best estimates of fixed and variable costs? (Round all answers to the nearest dollar.)