Professor John Morton has just been appointed chairperson of the Finance Department at Westland University. In reviewing the department's cost records, Professor Morton has found the following total cost associated with Finance 101 over the last five terms: Professor Morton knows that there are some variable costs, such as amounts paid to graduate assistants, associated with the course. He would like to have the variable and fixed costs separated for planning purposes. Using the least-squares regression method, estimate the variable cost per section and the total fixed cost per term for Finance Express these estimates in the form Y=a+bX. Using the least-squares regression method, estimate the variable cost per section and the total fixed cost per term for Finance 101. (Round your intermediate calculations and final answers to the nearest whole dollar amount.) Express these estimates in the form Y=a+bX. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)