EXERCISE $5-2$ Scattergraph Analysis $[$LO$2]$

Oki Products, Ltd$.,$ has observed the following processing costs at various levels of activity over the last $15$ months:

$\backslash$table$[[$Month$,\backslash$table$[[$Units$],[$Produced$]],\backslash$table$[[$Processing$],[$Cost$]]],[1,4,500,$$$38,000$