Please do the question b.

Scatter Diagrams and High-Low Cost Estimation Assume the local Pearle Vision has the following information on the number of sales orders received and order-processing costs. Month Sales Orders Order-Processing Costs s 66,160 40,300 96,560 65,520 55,820 34,480 50,000 3,000 1,500 4,400 2,800 2,300 1,200 2,000 4 Required (a.) Use information from the high- and low-volume months to develop a cost- estimating equation for monthly order-processing costs