The management of Ferriman Corporation would like to better understand the behavior of the company's warranty costs. Those costs are listed below for a number of recent months: 
Management believes that warranty cost is a mixed cost that depends on the number of product returns.
Required:
Estimate the variable cost per product return and the fixed cost per month using the least-squares regression method.
Definitions:
Candida
Candida refers to a genus of fungi that includes several species, some of which can cause infections in humans, known as candidiasis, particularly in immunocompromised individuals.
Claviceps
A genus of fungi known for infecting grains and producing toxic alkaloids, notably causing ergotism when consumed by humans and animals.
Psilocybe
A genus of psychedelic mushrooms that contain psilocybin and psilocin, substances known for their psychoactive properties.
Penicillium
A genus of fungi used in the production of penicillin, a group of antibiotics derived from natural sources.
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