EXERCISE 3-2 Scattergraph Analysis [LO2] Oki Products, Ltd., has observed the following processing costs at various levels of activity over the last 15 months: Units Processing Month 1 2 Produced Cost 4,500 $38,000 11,000 $52,000 12,000 $56,000 4 5,500 $40,000 5 9,000 $47,000 6 10,500 $52,000 7 7,500 $44,000 5,000 $41,000 11,500 $52,000 10 6,000 $43,000 11 8,500 $48,000 12 10,000 $50,000 13 6,500 $44,000 14 9,500 $48,000 15 8,000 $46,000