3-3 High-Low, Regression Analysis On Ma5 15, 2009, Eli, a newly hired cost analyst at Samson Company, was asked to predict overhead costs for the company's operations in 2008, when 535 units are expected to be produced. He collected the following quarterly data: Quarter 1/06 2/06 Production in Units 72 75 Overhead Costs 4/06 1/07 2/07 3/07 4/07 1/08 2/08 3/08 4/08 1/09 2/09 3/09 850 759 645 1,220 975 1,125 1,129 1,095 975 135 122 125 122 126 975 969 129 1,084 975 . 2 Using the high-low method to estimate costs, prepare a prediction of overhead costs for 2010. Sandy ran a regression analysis using the data she collected. The result was Y $347+ $5.76X -Using this cost function, predict overhead costs for 2010