Hi-FI Cooperation Ltd produces a wide range of electronic components including its best-selling item, the Laser Switch. The company is preparing the budgets for 2019 and knows that the key element in the master budget is the contribution expected from the Laser Switch. The records for this component for the past four years are summarised below, with the cost and revenues adjusted to 2018 values 2015 150 000 (NS) 2016 2017 200 000 (NS) 2018 230 000 (NS) Sales units 180 000 (NS) 346 000 Sales revenue Variable costs Contribution 293 000 362 000 448 000 131 000 200 000 162 000 178 000 162 000 184 000 184 000 248 000 It has been estimated that sales in 2019 will be 260 000 units. Requirement: Using the linear regression method, determine the contribution at planned output of 26o 000 units