1 3. Scatter Diagrams and High-Low Cost Estimation Assume the local Pearle Vision has the following information on the number of sales orders received and order-processing costs. Mont Sales h Orders Order-Processing Costs 3,000 $ 132,320 2 1,500 80,600 4,400 193,120 2,800 131,040 5 2,300 111,640 1,200 68,960 7 2,000 100,000 3 4 6 The data was plotted on a scatter diagram as following: Please visually check the scatter diagram. Using the information from representative high-and low-volume months, develop a cost estimating equation for monthly production costs. Please show your steps and calculations