Company X has the following number of sales orders received and order-processing costs:

Month	Sales Orders	Order Processing Costs
1	$3,000	$32,000
2	$1,500	$22,400
3	$4,000	$52,000
4	$2,800	$31,200
5	$2,300	$25,600
6	$1,000	$16,000
7	$2,000	$24,000

A. Use the information from the High - Low volume months to develop a cost-estimating equation for monthly order-processing costs

B. Based on the cost-estimating equation developed in (a) above estimate the monthly order processing cost if the sales order in Month 8 is 1,700 orders

C. If company X marketing dept. estimates that the optimal cost is 414 per sales order, how many sales orders does company X need to make in order to reach optimal processing costs in any particular month based on the cost-estimating equation developed in (a)?

Please show your work in detail each step.