C Actual = Y 3 I 0 1 2 B8 B9 B10 B11 B12 B13 B Actual = x Units 5500 5600 5800 6400 5400 5900 3 $ $ $ $ $ $ 21,000 Data 21,200 Data 21,600 Data 22,700 Data 19,900 Data 22,000 Data 4 5 6 Hi Low Method 7 a] Compute a, b, of Y=a + bx 8 9 b] Compute projected spending @ 0 5750 units 1