Grawburg Inc.maintains a call center to take orders, answer questions, and handle complaints.The costs of the call center for a number of recent months are listed below: 
Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.
Required:
Estimate the variable cost per call and fixed cost per month using the least-squares regression method.
Definitions:
Monitoring/Internal
The process of continuously checking, tracking, or verifying activities or systems for compliance with standards or plans, often referenced in the context of internal controls or supervision.
External Leadership Actions
Activities and initiatives undertaken by leaders outside of their immediate team or organization, influencing wider stakeholders and environments.
Environmental
Relating to the natural world and the impact of human activity on its condition.
Leadership Decisions
Choices made by leaders that influence the direction and actions of a group or organization.
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