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. 
Using the least-squares regression method, what is the cost formula for this cost?
Definitions:
Survey
A systematic means of collecting information from people that generally uses a questionnaire.
In-Depth Interviews
Qualitative research methods involving detailed, open-ended conversations with individuals to explore their thoughts, feelings, and behaviors on a particular subject.
Focus Group
A qualitative research method where a small, diverse group of people discusses a product, service, or concept to gain insights.
Product Changes
Modifications or improvements made to a product to enhance its appeal, functionality, or market competitiveness.
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