(Appendix 2A)Sablan 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:
Computerized Accounting Systems
Accounting systems that use computer software to record, store, and analyze financial data, improving accuracy and efficiency over traditional manual record-keeping methods.
Accounting System
The system of recording and summarizing business transactions and analyzing, verifying, and reporting the results.
Processing Methods
Various techniques or approaches used in the handling, preparation, or processing of materials or data.
Computerized Accounting System
An accounting information system that processes financial transactions and events as per GAAP (Generally Accepted Accounting Principles) using computer software.
Q26: (Appendix 8C)Gutshall Corporation is considering a capital
Q32: (Appendix 11A)A furniture manufacturer uses a standard
Q36: (Appendix 8C)Prudencio Corporation has provided the following
Q47: Children's use of grammatical morphemes is based
Q56: (Appendix 8C)Battaglia Corporation is considering a capital
Q56: The order in which children acquire grammatical
Q62: (Appendix 8C)Brogden Corporation has provided the following
Q69: (Appendix 11A)Tillinghast Corporation estimates that its variable
Q73: When Chi (1978) asked child chess experts
Q76: (Appendix 11A)The Dillon Corporation makes and sells