Find the Equation of the Least Squares Line

Multiple Choice

Find the equation of the least squares line.
-A shoe company will make a new type of shoe. The fixed cost for the production will be $24,000. The variable cost will be $34 per pair of shoes. The shoes will sell for $110 for each pair. What is The profit if 600 pairs are sold?

A) $21,600
B) $69,600
C) $62,400
D) $45,600