Regression (15 points) The following data is available regarding costs and units al Operatin $45,900 49,550 45,750 48,000 49,200 Observation Machine-hours January February March April May 4,000 4,600 3,800 4,400 4,500 Required a. Use a regression analysis, determine variable cost per unit and the fixed costs If June's estimated machine-hours total 4,200, what are the total estimated costs of the Machining Department? b. Question Answer What is the variable cost per unit? What are the total fixed costs? What are the estimated total costs assuming 4,200 machine hours