By now, we have covered the basic methods to estimate cost in chapter 5. Let us practice a little. ABC company summarizes their monthly customer support cost in the table below: Month Number of Customers Costs ($) 1 200 5,020 2 100 3,251 3 350 6,153 4 405 6,987 5 378 6,542 6 600 7,856 7 789 8,653 8 650 8,231 9 500 7,120 10 100 3,260 11 50 2,961 12 150 3,002 Based on the above information, please construct a model to estimate future cost by using simple regression analysis. In this case, please use number of customers as the cost driver. Requirement: Please conduct the simple regression analysis in excel and submit the excel file on Pilot. Please clearly show the regression results. Also, please clearly state the cost estimation model in the format TC=FC + VC*X. If you want to learn how to run a simple regression analysis on excel, there are plenty of instructional videos on Youtube that you can check out.