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 Material-Handling Month equipment loaded or unloaded) Department Costs January 2,600 $23, 670 February 2, 400 23, 110 March 2,300 22, 530 April 3,800 27, 800 May 3,000 24, 840 June 3, 200 26, 000 July 3,600 27, 670 August 3,400 25, 660 September 2, 200 21, 400 October 2,500 23, 290 November 2,800 24, 180 December 3,000 25, 140 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