Find the least squares regression line for the points . 
Definitions:
Product Warranty
A promise or guarantee given to a customer that a product is free from defects and will perform as specified for a certain period of time.
Company Tax Rate
The percentage of its profits an organization is required to pay to the government as tax.
Tax Deductible
Expenses that can be subtracted from gross income to reduce the taxable income.
Warranty Liability
An obligation reported on a company's balance sheet that represents the estimated costs of fulfilling the terms of warranties offered on products sold.
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