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Cost Behavior: Least squares method

I am working on cost behavior, I think the problem is solved correctly, except for #4 which is using a least squares regression method. I don't understand how that is supposed to work. Can you look over the assignment and giv eme your feedback. Thanks for your help.


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Please see the attached file. It contains
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Solution Summary

Excel file contains Steps for least squares method , Regression output and scatter graph