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 FR43 10,000 $1,600 JK40 12,000 2,100 EL93 [S49 LE30 NM20 SL37 PA88 KF30 JA11 RY91 FE56 10,200 16,500 8,400 9,800 13,000 23,600 22,800 9,700 17,800 14,100 1,500 2,600 900 1,500 2,500 4,700 4,600 1,300 2,800 1,800 c. Management also used regression techniques and estimated a slope of 0.22 and an intercept of -708.14. The for the R ^ 2 model as 73.9 . 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?