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Martha's Vineyard Marine Supply is a wholesaler for a large variety of boating and fishing equipment. The company's

controller, Mathew Knight, has recently completed a cost study of the firm's material$-$handling department. Knight used

work measurement to quantify the department's activity. The control factor unit used in the work$-$measurement study was

hundreds of pounds of equipment unloaded or loaded at the company's loading dock. Knight compiled the following data.

Complete the least$-$squares regression equation for the department's costs.

Note: Round variable cost per unit to $2$ decimal places and other answer to the nearest whole dollar amount.