Q What is the approximate monthly fixed cost using least- squares regression? The approximate variable cost per unit processed using least squares regression? Is units produced a reliable basis for estimating processing costs?

Oki Products, Ltd. has observed the following processing costs at various levels of activity over the past 10 months: a JA Month Units Produced Processing Cost 1 2,500 $28,000 2 11.000 52.000 3 15,000 59.000 4 5.500 38,000 5 9.000 47,000 6 8,500 52,000 7 7.500 44.000 8 7.000 41.000 9 11,500 52.000 10 6.000 41.000