The increase in room maintenance costs at Intan guesthouse which is not proportional to the number of rooms rented shows that this cost is a mixed boarding house. Thus the management requires information on how much fixed and variable costs are actually issued to predict the costs that will be issued. The following is the behavior of the boarding house for room maintenance at Hotel Alia for 10 months. Month 1 Room Occupancy Rate 50 Room Maintenance Fee 2.000.000 2 150 2.500.000 3 225 2.800.000 4 250 3.000.000 5 300 3.500.000 6 350 3.750.000 7 400 4.200.000 8 525 4.500.000 9 600 5.750.000 10 650 6.000.000 3500 38.000.000 Using the Least Squares Method, calculate: Variable Kos Fixed cost The function of the boarding house for the Maintenance of Wisma Intan