Problem $4$

Complete a regression analysis to determine total annual fixed and variable costs using the sales revenue and wage costs shown below.

$\backslash$table$[[,$Sales Revenue,Wage Costs$],[$January$,24,900,11,300],[$February$,24,200,11,110],[$March$,25,600,11,200],[$April$,24,200,11,400],[$May$,31,000,13,200],[$June$,46,200,18,600],[$July$,53,300,21,600],[$August$,44,000,16,100],[$September$,34,200,15,100],[$October$,30,400,12,800],[$November$,28,200,11,200],[$December$,27,000,13,000]]$