The cost data for xyz Furniture is for the year 2022 is as follows:

Month	Number of Tables Produced	Factory Utility Expense
January	550	$2,063
February	710	2,663
March	650	2,438
April	470	1,823
May	512	1,920
June	625	2,344
July	805	3,019
August	750	2,813
September	675	2,531
October	525	1,969
November	875	3,281
December	685	2,569

Required:

a. Using the high-low method, express the company's utility costs as an equation where X represents number of tables produced.

b. Predict the utility costs if 800 tables are produced.

c. Predict the utility costs if 600 tables are produced.

d. Using Excel, create a scatter graph of the cost data and explain the relationship between the number of tables produced and utility expenses.