Jonathan Macintosh is a highly successful Pennsylvania orchardman who has formed his own company to produce and package applesauce. Apples can be stored for several months in cold storage, so applesauce production is relatively uniform throughout the year. The recently hired controller for the firm is about to apply the high-low method in estimating the companys energy cost behavior. The following costs were incurred during the past 12 months:

Month	Pints of Applesauce Produced			Energy Cost
January		117,000			$	71,400
February		75,000				65,700
March		78,000				68,400
April		84,000				69,150
May		102,000				69,900
June		108,000				70,650
July		132,000				71,100
August		102,000				69,600
September		102,000				70,200
October		96,000				69,300
November		135,000				73,500
December		129,000				71,800

Required: 1. Use the high-low method to estimate the companys energy cost behavior and express it in equation form. Use the formula Y = a + bX, where Y denotes energy cost for a month and X denotes pints of applesauce produced. 2. Predict the energy cost for a month in which 86,000 pints of applesauce are produced.