Below are cost and activity data for a particular cost over the last four periods. Your boss has asked you to analyze this cost so that management will have a better understanding of how this cost changes in response to changes in activity. 
Required:
Using the least-squares regression method, estimate the cost formula for this cost.
Definitions:
Decisive Victory
A military outcome that conclusively resolves the objective being fought over, leaving the victor clear and undisputable.
Second Continental Congress
A convention of delegates from the Thirteen Colonies that met beginning in May 1775, managing the colonial war effort and moving towards independence.
Independence
The state of being free from control or influence from others, especially regarding political autonomy.
Compromising
The process of making concessions or reaching agreements where both parties give up something to resolve a conflict.
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