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Your boss would like you to estimate the fixed and variable components of a particular cost. Actual data for this cost over four recent periods

Your boss would like you to estimate the fixed and variable components of a particular cost. Actual data for this cost over four recent periods appear below.
Activity Cost
Period 128 $ 382
Period 227 $ 371
Period 324 $ 350
Period 429 $ 394
Using the least-squares regression method, what is the cost formula for this cost?

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