Stellar Theater Company is interested in estimating fixed and variable costs. The following data are available:

$\backslash$table$[[$Month$,$Cost,No$.$ of Tickets Sold$],[$January$,$$$194,400,19,200],[$February$,225,700,21,800],[$March$,248,500,28,000],[$April$,250,500,29,100],[$May$,243,300,29,600],[$June$,226,800,24,500],[$July$,265,680,35,400],[$August$,197,080,19,900],[$September$,210,180,21,800],[$October$,228,480,26,200],[$November$,218,480,23,500],[$December$,234,980,30,000]]$