High Low Method Calculation Help needed?

[sikitheguru]

hmmm... am the fire starter..lolx.. well let me try that question with Regression method.
hmmmmmmmm...HUH! i tried.. but i cant..
i solved that question like this.. Plz correct me.
X Y XY x²
8000 204000 1632000000 64000000
12000 250000 3000000000 144000000
15000 274000 4110000000 225000000
-------- -------- ---------- -----------
35000 728000 8742000000 433000000

b= 3. 8742000000-35000*728000/3.433000000- (35000)²
= 746000000/74000000
=1.00810... answer is different..
HEY AWAIS AFTAB u the professional plz help me.Waiting for ur solution.