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:
Good Faith
The principle of honesty and fairness in dealings, implying a sincere intention without deception.
Negligent
A failure to behave with the level of care that someone of ordinary prudence would have exercised under the same circumstances, leading to unintended harm.
Instrument
A written legal document that formalizes an agreement or obligation between parties or is used to create a formal record.
Failure of Consideration
A situation where the promised exchange in a contract is not provided or fails to meet the agreed terms, potentially voiding the agreement.
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