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. Month January February March April May June July August September October November December Units of Activity hundreds of pounds of equipment loaded or unloaded) 1.400 1.200 1.100 2.600 1,800 2.000 2,400 2.200 1,000 100 1.600 1,800 Material-itandling Department Costs 11.350 11350 11.050 12, 120 1100 12.000 12550 11.100 10,200 11250 11.300 700 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 Xto 2 decimal places.) Material handling cost per month