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 3,000 165,400 1,500 100,750 4,400 241,400 2,800 163,800 2,300 139,550 1,200 86,200 2,000 125,000 Required (a.) Use Information from the high- and low-volume months to develop a cost-estimating equation for monthly order-processing costs. +$ 48.5 X (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 order-processing costs. If needed, an Excel worksheet is provided in the following link in order to create the scatter diagram: Scatter_Diagram $ 15,000 X +$ 15,000 X X