2.12 A hospital pharmacy would like to develop a budget for allergy medications that is based on patient days. Cost and patient days data were collected over a seventeen-month period as shown in Table EX 2.12. Table EX 2.12 Period Cost Patient Days October: Year 1 32,996 516 November: Year 1 34,242 530 December: Year 1 27,825 528 January: Year 2 29,807 517 February: Year 2 28,692 500 March: Year 2 34,449 514 April: Year 2 33,335 515 May: Year 2 38,217 509 June: Year 2 36,690 524 July: Year 2 35,303 524 August: Year 2 33,780 539 September: Year 2 32,843 551 October: Year 2 37,781 543 November: Year 2 27,716 528 December: Year 2 31,876 531 January: Year 3 31,463 542 February: Year 3 29,829 558 a. Develop a linear-regression-based model to predict costs. b. Predict costs when patient days are 520, 530, 540, and 550