E15-19. Scatter Diagrams and High-Low Cost Estimation LO2, 3 Assume the local Pearle Vision has the following information on the number of sales orders received and order-processing costs Pearle Vision Month Sales Orders Order-Processing Costs MBC 3,000 1,500 4,400 2,800 2,300 1,200 2,000 $82,700 50,375 120,700 81,900 69,775 43,100 62,500 2 4 6 Required a. Use information from the high- and low-volume months to develop a cost-estimating equation for monthly order-processing costs b. Plot the data on a scatter diagram. Using the information from representative high- and low-volume months, develop a cost-estimating equation for monthly production costs What factors might have caused the difference in the equations developed for requirements (a) and (b)? c