A doctor is trying to determine how overhead costs behave as a function of monthly physician contact hours billed to patients. The historical data are as follows.

Total Overhead Costs Physician Contact Hours Billed to Patients

$$105,000100$

$$125,000150$

$$130,000200$

$$142,000250$

$$148,000300$

Compute the linear cost function relating total overhead costs to physician contact hours using the representative observations of $150$ and $250$ hours.

Plot the relationship between total overhead costs and physician contact hours billed to patients by creating a scatter graph with a trendline using Excel. The trendline should be a linear trendline. Physician contact hours billed to patients should be the X axis in the graph. The X axis and Y axis titles should be included in the graph.