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. Unite of Activity (hundreds of pounds of equipment loaded or unloaded) Material-Handling Department Conte $18,570 Month January February 2,100 1,900 18,210 March 1,800 17,730 April 3,300 21,500 May 2,500 19,340 June 2,700 20,300 July 3,100 21,570 August 2,900 19,760 September 1,700 16,700 October 2,000 18,290 November 2,300 10,000 December 2,500 19,640 Required: 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 X to 2 decimal places.) Material handling cost per month- x