catter Diagrams and High-Low Cost Estimation 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	$ 82,700
2		1,500	50,375
3		4,400	120,700
4		2,800	81,900
5		2,300	69,775
6		1,200	43,100
7		2,000	62,500

Using the information from representative high-and low-volume months, develop a cost estimating equation for monthly order-processing costs