THIS IS AN ACCOUNTING QUESTION, PLEASE DO NOT POST IN STATISTICS
A company is incorporated in Washington, USA to manufacture and sell popular mobile phones
to its distributors on January 1, 2020. Number of mobiles sold in every month are given below.
Month	# of Mobile	Total
	Phones	Cost
1	150	$ 87,000
2	250	$ 140,000
3	280	$ 120,000
4	310	$ 155,000
5	370	$ 177,000
6	520	$ 249,000
7	560	$ 230,000
8	570	$ 242,000
9	480	$ 236,000
10	490	$ 235,000
11	230	$ 115,000
12	310	$ 170,000
Solve by Least-squares Regression Method
Variable cost per mobile phone = $
Fixed cost per month = $
REMEMBER NOT TO SOLVE BY HIGH-LOW METHOD