On November 15, 2009, Sandra Cook, a newly hired cost analyst at Benson Company, was asked to predict overhead costs for the company's operations in 2010, when 495 units are expected to be produced. She collected the following quarterly data: (Click the icon to view the quarterly data.) Requirements 1. Using the high-low method to estimate costs, prepare a prediction of overhead costs for 2010. 2. Sandy ran a regression analysis using the quarterly data she collected. The result was: Y = $366 +$5.62X. Using this cost function (based on quarterly data), predict overhead costs for 2010. 3. Which prediction do you prefer? Why?