Below are cost and activity data for a particular cost over the last four periods. Your boss has asked you to analyze this cost so that management will have a better understanding of how this cost changes in response to changes in activity. 
Required:
Using the least-squares regression method, estimate the cost formula for this cost.
Definitions:
Joined Families
Refers to families that come together through marriage, adoption, or other situations, blending members from two or more previously separate family units.
Confronting Challenges
The process of facing and seeking solutions to obstacles or difficulties.
Delabeling
The process of removing or challenging negative or stigmatizing labels associated with individuals or groups.
Attributing Blame
The process of assigning responsibility for a fault or wrong to a person or group.
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