By now, we have covered the basic methods to estimate cost. 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(2 350 6,153 4 < 405 6,987 50 378 6,542 607 600 7,856 7 < 789 8,653 8 < 650 8,231 9 500 7,120 10 100 3,260 11 < 12 < 50 < 2,961 150 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.