Part B: Presented below are data related to the shipping costs for the Peanut Factory: Distribution Number of Month Costs (Y) Shipments (X) Jan $4,918 3500 Feb $4,245 2650 Mar $5,200 3850 Apr $4,532 2999 May $4,544 3002 Jun $5,025 3650 Using the high-low method, determine the cost equation for distributions costs.