CPE for CPAs, Inc., provides continuing professional education for certified public accountants. The company is relatively new and management is seeking information regarding the company's cost structure. The following information has been gathered for the first six months of the current year: 
Required:
a. Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month.
b. Using the least-squares regression method, estimate the variable cost per seminar and the total fixed cost per month.
Definitions:
Product
Anything that can be offered to a market to satisfy a want or need, including physical goods, services, experiences, events, persons, places, properties, organizations, information, and ideas.
New-Product Concept
An idea for a new product or a significant improvement on an existing product, often tested through market research before development.
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An advanced robotics kit designed by LEGO® that allows users to build, program, and control robots with customizable and interactive features.
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