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. Units of Activity (hundreds of pounds of Month January equipment loaded or unloaded) 1,400 February 1,200 March 1,100 April 2,600 May 1,800 June 2,000 July 2,400 August 2,200 September 1,000 October 1,300 November December 1,600 1,800 Required: Material-Handling Department Costs $11,350 11,350 11,050 12,120 11,400 12,000 12,550 11,100 10,200 11,250 11,300 11,700 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 =