CPC Regression Model Discussion

I’m working on a statistics question and need the explanation and answer to help me learn. The managing director of a consulting group has the following monthly data on total overhead costs and professional labor hours to bill to clients:                  Develop a regression model to identify the fixed over?head costs to the consulting group.If a special job requiring 1,000 billable hours that would contribute a margin of $38,000 before overhead was available, would the job be attractive?     TOTAL       Billable         $340000       3000         $400000       4000         $435000       5000         $477000       6000         $529000       7000         $587000       8000