Month January February March April May June July August September October November December pounus equipment loaded Handling or unloaded) Department Costs 1,800 $ 17,070 1,600 16,710 1,500 16,230 3,000 20,000 2,200 17,840 2,400 18,800 2,800 20,070 2,600 18,260 1,400 15,200 1,700 16,790 2,000 17,380 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 thi estimation method. Note: Round coefficient of X to 2 decimal places. Answer is complete but not entirely correct. Material-handling cost per month = $ 12.069 + IS 2.69 XX