You are given the following information:

${\displaystyle \underset{?}{\overset{?}{}}}x=12$;${\displaystyle \underset{?}{\overset{?}{}}}Y=26$;${\displaystyle \underset{?}{\overset{?}{}}}xY=73$;${\displaystyle \underset{?}{\overset{?}{}}}{x}^2=34,Y^2=162$;$N=5$

Based on the data given above, use regression analysis to estimate fixed cost to the nearest cent.

a$.$ $$2\mathrm{.}40$

b$.$ $$2\mathrm{.}04$

c$.$ $$0\mathrm{.}33$

d$.$ $$0\mathrm{.}30$