Serenity Living manufactures gas fireplaces for home use. Each unit produced goes through a complex quality control process. The company has observed quality control costs as follows over the past six weeks:

Week	Units Produced			Total Quality Control Costs
1		27		$	570
2		18		$	460
3		33		$	620
4		15		$	420
5		21		$	540
6		30		$	600

For planning purposes, the companys management wants to know the amount of variable quality control costs per unit and the total fixed quality control costs per week.

Required:

1.	Using the least-squares regression method, estimate the variable and fixed elements of the quality control cost. (Round variable cost to 2 decimal places.)

2.	Express the cost data in requirement 1 above in the form Y = a + bX. (Round variable cost to 2 decimal places.)

3.	If the company produces 23 gas fireplaces next week, what are the expected total quality control costs?(Round intermediate and final value to 2 decimal places.)