O = (0.4177485684126516, 1.0552803036837766)
A = (2.72, 3.24)
B = (3.8, 4.18)
C = (4.8, 3.14)
D = (6.36, 4.32)
E = (8, 6)
F = (9.02, 4.66)
G = (9.9, 3.56)
H = (11.26, 2.56)
I = (12.62, 5.86)
J = (10.62, 7.48)
K = (1.58, 1.4)
L = (2.48, 1.08)
M = (2.76, 2.3)
b: y(O)
a: x(O)
f(x) = (a * x) + b
list1: {A, B, C, D, E, F, G, H, I, J, K, L, M}
list2 = Sequence(f(x(list1(k))), k, 1, Length[list1])
c = SumSquaredErrors(list1, f)
N: (x(O), y(O), c / 100)