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| QUESTION TWO Using the regression method for the following data, find the fixed element and variable cost Activity level (units) 36 48 48 49

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| QUESTION TWO Using the regression method for the following data, find the fixed element and variable cost Activity level (units) 36 48 48 49 55 57 59 65 66 67 72 75 76 82 94 97 Cost 800 700 820 970 790 1050 900 880 1020 1180 950 1170 1020 1200 1310 1250

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