Here is that spreadsheet with the same data AND with the SLOPE() and INTERCEPT() function in google docs to show the answer is the same. There. That is the the basic form of linear regression by hand.

Learn what is Linear Regression Cost Function in Machine Learning and how it is used. Linear Regression Cost function in Machine Learning is "error" representation between actual value and model ...

Gilbert Bassett, Jr., Roger Koenker, An Empirical Quantile Function for Linear Models with |operatornameiid Errors, Journal of the American Statistical Association, Vol. 77, No. 378 (Jun., 1982), pp.