PA$5-2($Algo$)$ Estimating Cost Behavior Using Scattergraph and High$-$Low Methods $[$LO $5-2,5-3]$

Leslie Sporting Goods is a locally owned store that specializes in printing team jerseys. The majority of its business comes from orders for various local teams and organizations. While Leslie's prints everything from bowling team jerseys to fraternity or sorority apparel to special event shirts, summer league baseball and softball team jerseys are the company's biggest source of revenue.

A portion of Leslie's operating information for the company's last year follows:

$\backslash$table$[[$Month$,\backslash$table$[[$Number of$],[$Jerseys$]],\backslash$table$[[$Operating$],[$Cost$]]],[$January$,215,$$$5,865$