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The management of Blues Bar believes that the number of events held each month is a measure of activity for total clean-up cost.  The figures below are the total clean-up and cost for the last four months.

# of sporting events cost total clean-up

july        28    $30,900

august 34 $34,200

September 16 $20,700

October 22 $28,200

Estimate Blues Bar's cost formula for monthly clean-up cost using the least-squares regression method (please show work by providing a spreadsheet/graph)

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