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		1,400		$	11,350
February		1,200			11,350
March		1,100			11,050
April		2,600			12,120
May		1,800			11,400
June		2,000			12,000
July		2,400			12,550
August		2,200			11,100
September		1,000			10,200
October		1,300			11,250
November		1,600			11,300
December		1,800			11,700

Complete the least-squares regression equation for the departments costs.