51. (Appendix–Least squares) Below are data on number of shipments received and the cost of receiving reports for Pacific Supply Company for the first seven weeks of 2000:

Number of Cost of Shipments Received Receiving Report 100 $175 87 162 80 154 70 142 105 185 115 200 120 202

a. Using the least squares method, develop the equation for predicting weekly receiving report costs based on the number of shipments received.

b. What is the predicted amount of receiving report costs for a month (assume a month is exactly four weeks) in which 390 shipments are received?