Star,Inc.used Excel to run a least-squares regression analysis,which resulted in the following output: 
What is Star's variable cost per unit?
Definitions:
Payor Bank
A bank that is responsible for paying a check or draft presented for payment against an account.
Depositary Bank
A financial institution that holds securities, such as stocks or bonds, in electronic or physical form, for investors.
Cashier's Check
A check guaranteed by a bank, drawn on the bank's own funds and signed by a cashier.
Point-Of-Sale System
An EFT system that enables consumers to directly transfer funds from a bank account to a merchant.
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