Required information [The following information applies to the questions displayed below. 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 in which he 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. Month January February March April May June July August September October November December Units of Activity (hundreds of pounds of equipment loaded or unloaded) 3,800 3,600 3,300 3,000 4,200 4,400 4,000 3,800 4,600 3, 100 3,200 3,400 Material-Handling Department Costs $13,700 13,300 12,250 12,200 13,100 15,550 14,000 13,400 14,520 12,050 13,350 13,350 2. Complete the least-squares regression equation for the department's costs. (Do not round intermediate calculations. Round variable cost per unit to 2 decimal places and other answer to the nearest whole dollar amount.) Total monthly cost = per unit of activity