Marthas Vineyard Marine Supply is a wholesaler for a large variety of boating and fishing equipment. The companys controller, Mathew Knight, has recently completed a cost study of the firms material-handling department in which he used work measurement to quantify the departments activity. The control factor unit used in the work-measurement study was hundreds of pounds of equipment unloaded or loaded at the companys loading dock. Knight compiled the following data.

	Units of Activity
Month	(hundreds of pounds of equipment loaded or unloaded)	Material-Handling Department Costs
January		1,600			$	14,470
February		1,400				14,310
March		1,300				13,930
April		2,800				16,200
May		2,000				14,840
June		2,200				15,600
July		2,600				16,470
August		2,400				14,860
September		1,200				13,000
October		1,500				14,290
November		1,800				14,580
December		2,000				15,140

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.)