The Angla Ruston University operates a Laundromat, solely for the purpose of providing laundering services to students in residence. You have been hired as accounting students to analyze the cost of the laundering services and develop a cost function which describes the behaviour of the laundering costs.

The university administration has assembled the data for a twelve$-$month period pertaining to the monthly total costs of providing the service and the corresponding number of students who used the laundering facilities each month. You were recently taught how to use the Excel graphing tool and a member of the team successfully generated the scattergram given below from the data set provided.