Assume the local Pearle Vision has the following information on the number of sales orders received and order-processing costs.

Month		Sales Orders	Order-Processing Costs
1		3,000	$ 66,160
2		1,500	40,300
3		4,400	96,560
4		2,800	65,520
5		2,300	55,820
6		1,200	34,480
7		2,000	50,000

Use information from the high- and low-volume months to develop a cost-estimating equation for monthly order-processing costs.

Plot the data on a scatter diagram. Using the information from representative high-and low-volume months, develop a cost estimating equation for monthly production costs. If needed, an Excel worksheet is provided in the following link in order to create the scatter diagram: Scatter_Diagram