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 3,300 $ 90,970 1,650 55,412 4.840 132,770 3,080 90.090 2,530 76,752 1,320 47.410 2.200 68.750 Required a. Use information from the high- and low-volume months to develop a cost-estimating equation for monthly order-processing costs. b. Plot the data on a scatter diagram. Using the information from representative high- and low-volume months, develop a cost-estimating equation for monthly production costs. c. What factors might have caused the difference in the equations developed for requirements (a) and (b)