Please I need the Answer to Number One Below. I cannot figure it out.

C. Additionally, the T-shirt division had the following actual costs by month in 2022 that were not directly traced to either product:
Actual Manufacturing Overhead Costs - 2022
	Manufacturing Operations		Machine Setups		Alternative Cost Driver
Month	Machine-Hours	Cost	Setup-Hours	Cost	Direct Labor Hours
Jan	1,234	63,404	304	57,000	7,980
Feb	1,237	64,461	381	51,254	6,600
Mar	1,369	65,262	505	51,751	5,350
Apr	1,569	70,082	569	64,977	5,800
May	1,665	67,850	717	63,888	6,700
Jun	1,739	71,390	849	82,933	8,690
Jul	1,710	72,290	1,293	84,559	9,700
Aug	1,551	68,950	1,072	72,184	7,580
Sep	1,499	68,951	785	63,484	8,400
Oct	1,569	65,390	699	61,966	6,200
Nov	1,119	62,680	364	55,178	7,300
Dec	1,239	64,290	512	55,826	7,100
Total	17,500	805,000	8,050	765,000	87,400

Questions:

1. Use the 2022 actual monthly MOH information (see Table C) to calculate annual estimates of cost behavior (fixed MOH totals and variable MOH hourly rates) for each MOH activity. These estimates will be used for the 2023 budget. Use the Regression function found under Data: Data Analysis in Excel. Place output on a separate sheet.