\begin{tabular}{|c|c|c|} \hline Quarters & \begin{tabular}{c} Number of \\ Purchase Orders \\ \end{tabular} & \begin{tabular}{c} Purchase \\ Department Costs \end{tabular} \\ \hline 1 & 8,000 & 246,686 \\ \hline 2 & 8,160 & 238,521 \\ \hline 3 & 8,405 & 247,881 \\ \hline 4 & 8,573 & 253,340 \\ \hline 5 & 8,763 & 247,031 \\ \hline 6 & 8,938 & 260,066 \\ \hline 7 & 9,161 & 261,603 \\ \hline 8 & 9,344 & 259,959 \\ \hline \end{tabular} b. Estimate the average purchasing cost per purchase order at the low and high point of purchase order. Assume no outliers in your analysis. Note: Round answers to two decimal places. Estimated high point: \$ Estimated low point: \$ c. Use the high-low method to develop a cost-estimating equation for total annual operating costs. Note: Round answers to the nearest whole dollar. Cost estimating equation: Y=$ x+$ d. If purchases for next quarter are expected to be 9,600 units, what are expected purchasing department costs