At Hard Rocks Moscow restaurant, the manager is trying to evaluate how a new advertising campaign affects guest counts. Using data for the past 10 months (see the table), develop a least-squares regression relationship and then forecast the expected guest count when advertising is $60,000.

Hard Rocks Moscow Caf
Month	1	2	3	4	5	6	7	8	9	10
Guest Count (In thousands)	25	28	20	38	29	35	40	49	53	64
Advertising (In $ thousand)	15	17	23	27	33	35	43	52	61	60