I would like you to ask my question from Quantitative technique Identify the fixed and variable components using the least square method  

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Yes, we need more information before we can show you how to use the least squares method.  Basically, this is a procedure for adjusting the function to best fit the data set.  Number manipulation!  This is why I think statistics are misleading. Here is a web site: http://en.wikipedia.org/wiki/Least_squares

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I'm not a mathematician by any means, but it looks to me as if we need some more information here before we can even attempt to help you. Can you perhaps ask a friend to help you rephrase the question so that it is clearer what kind of help you need?

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