See how to do Linear Regression for determining what part of a mixed cost is a Fixed Cost and what part is a Variable Cost. Also See how to create a Scatter Diagram and add Trend Line. Excel Magic Trick # 265: Cost Счетоводство Linear Regression (Excel Magic Trick #265) This video is for a Highline Community College Cost Счетоводство Class. The SLOPE (m) function calculates the slope of the linear equation y = m*x + b The INTERCEPT (b) function calculates the intercept of the linear equation y