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:
Olecranon Process
The bony prominence of the ulna at the elbow, which forms the point of the elbow and serves as an attachment for muscles.
Thenar Eminence
The muscular bulge on the palm of the hand at the base of the thumb, composed of short muscles that control thumb movements.
Cubital Fossa
The cubital fossa is the triangular area on the anterior aspect of the human arm immediately distal to the elbow; it is bordered by the brachioradialis, pronator teres muscles, and the imaginary line connecting the epicondyles of the humerus.
Temporomandibular Joint
The hinge joint connecting the lower jaw to the temporal bone of the skull, enabling movements required for chewing and speaking.
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