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.

NOTE: Round variable cost per unit answers to two decimal places, if appropriate.

$($a$.)$ Use information from the high$-$ and low$-$volume months to develop a cost$-$estimating equation for monthly order$-$processing costs.

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monthly order$-$processing costs.

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