Mccatty 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:
Crossover Rate
The discount rate at which two investment projects have the same Net Present Value (NPV), often used in capital budgeting.
Projects
Specific tasks or initiatives undertaken to achieve a particular goal, often requiring a significant amount of planning and work.
IRR Cross-Over Rate
The rate at which two projects have the same net present value (NPV) when considering their internal rate of return (IRR), used to choose between competing projects.
Annual Cash Flow
The total amount of money being transferred into and out of a business, measured yearly.
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