Dunkirk Consulting wishes to predict the amount of overhead expense that will be incurred by a consulting contract, to develop more accurate bids for future contracts. Dunkirk has the following data on 6 completed contracts, detailing how long the project took to complete and what the exact overhead expense was:

a) Using linear regression, develop a regression formula for predicting overhead expense, based on the duration of the project.

b) What does linear regression suggest about the overhead expense of a future project that is expected to be 200 days long?