Davidson Engine Repairs provides maintenance and repair services for small engines such as those found in lawn mowers, power saws, and snow throwers. The repair shop costs include the salaries for the mechanics, insurance and depreciation on the repair equipment, materials and parts used for the jobs, and utilities. The repair shop manager would like to develop a model for predicting repair costs and over the past 10 months has carefully recorded the total repair costs incurred, along with the number of maintenance and repair jobs completed each month. The data are shown below Repair Jobs Costs Month January February March April May June July August Septenber October 294 44, 026 305 45,110 289 43,881 380 54,235 384 $54,436 281 41,319 236 37,744 203 31,342 183 29,242 162 25,798 Required 1. Not available in Connect. 2. Using the high-low method, estimate a cost formula for repair costs. Express the formula in the form Y- a+ bX