Sox Company has the followingtwelve months of cost data.
Months	Units	Costs
Jan	100	$ 30,700
Feb	120	$ 35,900
Mar	140	$ 41,200
Apr	140	$ 39,200
May	180	$ 49,100
Jun	160	$ 44,700
Jul	175	$ 48,300
Aug	150	$ 42,000
Sep	125	$ 37,300
Oct	130	$ 37,100
Nov	175	$ 49,700
Dec	160	$ 44,800
Answer the following:
1. What is the estimate for variable costs, fixed costs and the cost formula using the High Low Method?
2. What is the estimate for variable costs, fixed costs, the cost formula, r, and r2 using Regression?