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:
First-line Supervisors
are managers who directly oversee the work of non-managerial employees, serving as the initial layer of management within an organization.
Top Management Team
The group of senior executives responsible for the strategic direction and decision-making within an organization.
Integrative Thinking
A decision-making approach that involves considering various perspectives and contradictory information to generate creative and comprehensive solutions.
Cross-functional Teams
Teams composed of members from different functional areas within an organization, working together toward a common goal.
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