The number of forest fires and the hectares burned are provided in the Excel Workbook. Compute the regression line for the relationship and find the area burned when there are 60 fires. Perform the calculations without the built-in functions and clearly show and document all steps.

data is:

	Fires (x)	72	69	58	47	84	62	57	45
	Hectares (y)	62	42	19	26	51	15	30	15