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 1, 800 $17, 070 February 1, 600 16, 710 March 1, 500 16, 230 April 3,900 20, 000 May 2, 200 17, 840 June 2, 400 18, 800 July 2, 800 20, 070 August 2, 600 18, 260 September 1, 400 15, 200 October 1, 700 16,790 November 2,000 17, 380 December 2, 200 18, 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