Exercise 186A Appendix: Measuring costs using regression P1 Refer to the information from Exercise 18-5. Use spreadsheet software to use ordinary leastsquares regression to estimate the cost equation, including fixed and variable cost amounts. \begin{tabular}{|cccccc|} \hline Perlod & Units Produced & Total Costs & \multicolumn{1}{c}{ Perlod } & Units Produced & Total Costs \\ \hline 1 & 0 & $2,500 & 6 & 2,000 & $5,500 \\ 2 & 400 & 3,100 & 7 & 2,400 & 6,100 \\ 3 & 800 & 3,700 & 8 & 2,800 & 6,700 \\ 4 & 1,200 & 4,300 & 9 & 3,200 & 7,300 \\ 5 & 1,600 & 4,900 & 10 & 3,600 & 7,900 \\ \hline \end{tabular}