The management of Buff Sports Stadium believes that the number of sporting events each month is a measure of activity for total clean up cost. Shown below are event  figures and total clean up costs for the past four months: 

 

Number of

Total

 

Sporting

Clean up

 

Events

Cost

July

28

$30,900

August

34

$34,200

September

16

$20,700

October

22

$28,200

Required:

a. Estimate Buff”s cost formula for monthly clean up cost using the high low method.

b. Estimate Buff”s cost formula for monthly clean up cost using the least squares  regression method.