Martha's Vineyard Marine Supply is a wholesaler for a large variety of boating and fishing equipment. The company's controller, Mathew Knight, has recently completed a cost study of the firm's material-handling department in which he used work measurement to quantify the department's activity. The control factor unit used in the work-measurement study was hundreds of pounds of equipment unloaded or loaded at the company's loading dock. Knight compiled the following data. $19,570 19,210 18,730 22,500 20, 340 21,300 22,570 20,760 17, 700 19,290 19,880 20,640 Month January February March April May June July August September October November December Required: IJnits of Activity (hundreds of pounds of equipment loaded or unloaded) 2, lee 2, eoe 3, see 2, 700 2, gee 3, lee 1, gee 2, see Material -Handl ing Department Costs 5. Estimate the material-handling department's cost behavior using the high-low method. Use an equation to express the results of this estimation method. (Round coefficient of Xto 2 decimal places.)