Jonathan Macintosh is a highly successful upstate New York orchardman who has formed his own com- pany 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 fol- lowing costs were incurred during the past 12 months: Month Pints of Applesauce Produced Energy Cost January ..................................................... 105,000 ...................................................... $70,200 February ................................................... 63,000 ...................................................... 66,300 March ....................................................... 66,000 ...................................................... 66,000 April .......................................................... 72,000 ...................................................... 67,350 May .......................................................... 90,000 ...................................................... 68,700 June ......................................................... 96,000 ...................................................... 70,050 July ........................................................... 120,000 ...................................................... 84,000 August ...................................................... 90,000 ...................................................... 68,400 September ................................................ 90,000 ...................................................... 69,000 October ..................................................... 84,000 ...................................................... 68,100 November ................................................. 123,000 ...................................................... 72,300 December .................................................. 117,000 ...................................................... 74,850 Required: 1. Use the high-low method to estimate the companys energy cost behavior and express it in equation form. 2. Predict the energy cost for a month in which 78,000 pints of applesauce are produced.