South by Southwest Company used least squares regression analysis to obtain the following output: Payroll Department Cost Explained by Number of Employees Constant Standard error of Y estimate 12 Number of observations $7,540 819 0.8924 20 X coefficient(s) $2.473 Standard error of coefficient(s) 0.0966 Required: a. What is the total fixed cost? b. What is the variable cost per employee? c. Prepare the linear cost function. d. What is the coefficient of determination? Comment on the goodness of fit.