SugarTop Inc. provides tile installation services for commercial properties. SugarTop would like to be able to estimate costs for a potential job to assist in determining the bid price. The company has two four$-$ man crews and has accumulated the following data for a recent month of activity. Job # Number of Square Feet Total Cost for Job FR$4310,000$ $$1,600$ JK$4012,0002,100$ EL$93[$S$49$ LE$30$ NM$20$ SL$37$ PA$88$ KF$30$ JA$11$ RY$91$ FE$5610,20016,5008,4009,80013,00023,60022,8009,70017,80014,1001,5002,6009001,5002,5004,7004,6001,3002,8001,800$ A$.$ Use the High$-$Low method and estimate th elinear cost relationship. B$.$ If the manager believes the size of a job is $11,200$ square feet, what are the estimated costs? C

$\backslash$table$[[$FR$43,10,000,$$$1,600.$ Management also used regression techniques and estimated a slope of $0\mathrm{.}22$ and an intercept of $-708\mathrm{.}14.$ The for the R $^2$ model as $73\mathrm{.}9.$ What is the cost function based on this information? d $.$ Compare the results from using high$-$ low and regression methods above. Which one is better? Why?