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:
Personal
Pertaining to or concerning an individual person and their private life, interests, or activities.
Credit Extending
The practice of allowing a customer to purchase goods or services on account, paying for them at a later date.
Retailer
A business entity that sells goods or services directly to consumers, typically through brick-and-mortar stores or online platforms.
Information Databases
Structured sets of data held in a computer system, allowing for easy access, management, and update of information.
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