(Appendix 2A)The management of Sambrano 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:
Incentives
Rewards or stimuli designed to motivate individuals to perform specific actions or behaviors.
HR Dashboard
A visual representation tool that displays key human resources indicators, metrics, and data points to monitor and analyze workforce performance and trends.
Balanced Scorecard
A balanced scorecard is a strategic planning and management system used to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organizational performance against strategic goals.
Boston Consulting Group
A global management consulting firm that advises clients in management decisions, organizational strategy, and operations.
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